摘要
期货企业作为金融体系中最重要的组成部分,同时也是引发金融危机的最脆弱的部分。近期一系列期货丑闻事件都与其内部控制形同虚设有重大关系。防止内部控制形同虚设,重要的是从源头开始,力求其设计的严密性与适应性。
As the most important part of banking system, future business companies consititute the most vulnerable part invoking financial crisis. The recent scandals strongly indicated the weakness of their internal control system. So it is vital to design the appropriate effective internal control system agaist those weaknesses.
出处
《商业研究》
北大核心
2006年第23期158-161,共4页
Commercial Research
关键词
期货经纪公司
内部控制
设计
future business company
internal control
design
