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在企业风险控制办法的建设层面上,中国的证券业较早地展开了制度创新。证监会出台的《证券公司风险控制指标管理办法》为我国证券公司风险控制制定了完整、具体和严格的量化标准。本文对其剖析,总结出三个监管中心点:以净资本为核心,兼顾风险准备来建立风险控制指标体系;引入发现即纠正机制来完善监管方法;围绕两张报表来展开信息披露。在此基础上结合国企特点,得出证券业风险控制办法对国资管理的借鉴,针对国资委对国企风险的监管提出了相应建议。
At the construction level of the enterprise risk control measures, the securities industry in China launched system innovation earlier. The “Measures for the Administration of Risk Control Indexes of Securities Companies” promulgated by the CSRC has formulated complete, specific and rigorous quantitative standards for the risk control of securities companies in China. This article analyzes its analysis, summarizes three regulatory centers: the net capital as the core, taking into account the risk to establish risk control index system; the introduction of the correction mechanism to improve the regulatory approach; around the two statements to expand information disclosure. On this basis, combined with the characteristics of state-owned enterprises, drawn from the securities industry risk control measures for the management of state-owned assets for the SASAC risk supervision of state-owned enterprises put forward corresponding suggestions.