信托投资公司会计内部控制的探讨

Internal Accounting Control in Trust and Investment Corporations

当前,我国信托投资公司的会计内部控制体系尚未完全成型,存在着盲目投资,不良资产比重过高;有关信托行为的法律法规不健全;不能正确把握信托投资公司内部控制与管理的关系等问题。信托投资公司的会计内部控制体系仍处于需要完善的初级阶段。加快我国信托投资公司会计内部控制体系建设,应从现阶段国情出发,在建立好信托行业的相关配套法规的基础上,创新业务,拓宽市场,在竞争中不断发展,培育和创造出更多适应社会发展的信托计划和产品,在监管的基础上突破自身缺陷,防范化解金融风险,从而让信托行业走上和谐的可持续发展道路。

Internal accounting control system in domestic trust and investment corporations is not complete now and there are still blindness in investment and high proportion of non-performing asset. Laws and regulations for trust behavior are unsound. Trust and investment corporations can＇t strike a good balance between internal control and management. As it is still in the initial stage, the accounting control system of trust and investment corporations needs to be completed. In this stage, the government shall improve relative regulations for the industry; corporations need to expand the market with innovative business operations, grow stronger in the market competition and create more trust plans and products that adapting to the social development. The companies shall also overcome the deficiency of themselves and defuse financial risks.