案例编号:
CN_2022KJYGSCW_3529
译名:
Guohai Securities: A Failed "Gatekeeper"
中文关键词:
内部控制重点案例5-2,内部控制;信息披露;金融企业;萝卜章;国海证券
英文关键词:
Internal control; Information Disclosure; Financial Enterprises; Radish Seal; Guohai Securities
中文摘要:
2017年5月19日,随着证监会处理相关责任人公告的颁布,国海证券“萝卜章”事件正式落下帷幕。在这起事件中,国海证券存在内部控制混乱、合规风控失效、违规事项多发等问题,引发的信用风险蔓延了整个债市。舆论界提出,这起公章伪造究竟是国海证券自导自演,还是不法分子确实冒充了公章,仍没有得到答案。险些发生的债务信用危机表明,金融企业的内部控制系统缺陷危害程度更大,且范围更广。联系到西南证券重组案、中信证券内控检查不到位等问题,这一事件不禁让人思考:当前内部控制信息披露要求是否同样适用于金融企业?金融企业如何利用内部控制信息披露更好地防范风险?以上议题均值得深入探讨。
英文摘要:
On May 19, 2017, with the announcement on the punishment of Guohai Securities by the CSRC, the "radish seal" event of came to an end. In this case, Guohai Securities had problems with deficiencies of internal control, failure of compliance risk control and frequent violations, and the credit risk it triggered spread throughout the bond market. Whether the official seal forgery was directed and performed by Guohai Securities or individuals, there is still no answer. After all, this event reveals the defects of internal control among financial enterprises (similar violations also happened in Southwest Securities and CITIC Securities), and make people rethink: is current internal control information disclosure requirements also applicable to financial enterprises? How can financial enterprises use internal control information disclosure to better prevent risks? Above topics are worthy of in-depth discussion.
查看试看版
案例检索