任何公司都存在内部控制问题,内部控制是现代企业持续发展的制度保证。由于证券公司所处的金融行业的特殊背景,其内部控制问题比一般企业更突出,也更重要。因此证券公司内部控制理所当然地成为眼下理论界和实务界都想要马上解决的极具研究价值的一个课题。 Any company has internal control problems, and internal control is the guarantee of the sustainable development of modern enterprises. Due to the special background of the financial industry in which securities companies are located, the problems of internal control are more prominent and more important than the average ones. Therefore, the internal control of securities companies has naturally become the most valuable research topic for both the theoretical and practical sectors nowadays.