基于资本市场发展趋势的证券业财务管理建设研究——长江证券财务管理体系转型与探索  

Research on Financial Management Construction of Securities Industry based on the Development of Capital Market:Transformation and Exploration of Financial Management System of Changjiang Securities

作　　者：陈水元 Chen Shuiyuan

机构地区：[1]长江证券股份有限公司

出　　处：《管理会计研究》2023年第2期80-86,共7页MANAGEMENT ACCOUNTING STUDIES

摘　　要：本文以国内证券行业发展趋势研究为切入点,通过数据分析对资本化、机构化两大特征进行阐述。在行业趋势分析的基础上,进一步探究目前证券行业面临的发展困境,围绕规模和效率两个方面分析了证券行业在扩表和提效上受到的制约。综合趋势研判与问题分析,结合长江证券的实践探索,本文提出“三个能力、三大体系”财务管理建设纲要,以资源配置、资源整合、战略风控三大能力为核心,以科技赋能为驱动,以资金管理体系、管理会计体系、风险防控体系为抓手,推动财务工作更好服务于公司的经营发展。Based on the research on the development trend of domestic securities industry,this paper expounds the two characteristics:namely,capitalization and institutionalization through data analysis.On the basis of industry trend analysis,the paper further explores the development difficulties of the securities industry at present,and analyzes the constraints faced by the securities industry in terms of scale and efficiency.Finally,based on the comprehensive trend research and problem analysis,combined with the practical exploration of Changjiang Securities,we put forward the"three capabilities and three systems"financial management construction outline,with the three capabilities of resource allocation,resource integration and strategic risk control as the core,technology empowerment as the driving force,and the capital management system,management accounting system,and risk prevention and control system as the starting point,to promote the finance and accounting system to better serve the company's business development.

关 键 词：资本市场趋势 证券业 财务管理 

分 类 号：F832.51[经济管理—金融学]