–以X证券Y营业部为例
内容提要
伴随着我国经济社会的不断飞速发展，资本市场也在不断地进行改革，而我国的证券行业在经历了多年的发展之后也逐渐进入到了一个发展比较成熟的阶段，其增长的速度开始变缓，市场的竞争也在进一步加剧。而在这样的一个大的环境之下，证券公司的一个比较核心的问题就是如何做好对成本费用的控制。本文以证券业的成本构成为基础，给出了证券业成本的特点，并对证券公司营业部成本的主要构成进行了科学、合理的分析，同时对于证券公司营业部当前成本费用控制所存在的一系列的问题进行了比较详细的分析，同时根据这些问题列出了相应的解决措施。进而以X证券Y营业部成本费用控制为例，从人工成本、场地成本、交易通道成本等方面进行了具体的分析和评价，最后给出了本文对于证券公司成本费用控制的建议和观点。
关键词：证券业 证券公司 成本费用 控制
ABSTRACT
With constant and rapid development of economy and society in our country, the capital market is in constant reform, and China’s securities industry after years of development also gradually into a more mature stage, its growth began to slow, the market competition is intensifying. In such a big, under the environment of a securities firm is the core problem is how to do with the control of cost. Is given in this paper, based on the cost of the securities industry, the cost of the securities industry, the characteristics of and main components of the securities company sales cost to carry on the scientific and reasonable analysis, at the same time for the securities business departments a series of problems existing in the current cost control by compared the detailed analysis, at the same time, according to these problems listed the corresponding solution measures. Then the X Y securities sales department cost control as an example, from artificial cost, the cost and transaction cost of channel site has carried on the detailed analysis and evaluation, the final is given in this paper, the securities company cost control Suggestions and opinions.
KEY WORDS: Securities Industry; Securities company; Cost; Control
浅议证券公司成本费用控制
–以X证券Y营业部为例
目 录
内容提要………………………………………………………….. II
ABSTRACT………………………………………………………… III
1 证券行业发展概况………………………………………………….. 4
2 证券业成本的构成及特点…………………………………………….. 4
2.1 证券业成本的构成………………………………………………… 4
2.2证券业成本的特点…………………………………………………. 5
3 证券公司营业部成本的主要构成分析……………………………………. 5
3.1人工成本………………………………………………………… 5
3.2场地成本………………………………………………………… 5
3.3交易通道费用…………………………………………………….. 5
4.证券公司营业部成本费用控制的问题与对策………………………………. 6
4.1证券公司营业部成本费用控制存在的问题……………………………….. 6
4.1.1营业费用占营业总支出费用的比例偏高……………………………….. 6
4.1.2通讯和技术支持成本大幅增长………………………………………. 6
4.1.3成本费用总额居高不下……………………………………………. 6
4.2证券业成本控制的对策……………………………………………… 7
4.2.1引入先进的成本管理理念………………………………………….. 7
4.2.2实现全面预算管理……………………………………………….. 7
4.2.3实行严格的审批核销制度………………………………………….. 7
4.2.4运用现代信息技术加强成本控制…………………………………….. 7
4.2.5加强内部监管和外部审计………………………………………….. 8
5 X证券Y营业部成本费用控制分析、评价及建议……………………………. 8
5.1财务制度方面…………………………………………………….. 8
5.2人工成本………………………………………………………… 8
5.3场地成本………………………………………………………… 9
5.4交易通道成本…………………………………………………….. 9
5.5其它……………………………………………………………. 9
5.6 评价及建议……………………………………………………… 9
6 结束语………………………………………………………….. 10
参考文献………………………………………………………….. 12
