Port communicationToday, Hong Kong Xintong will introduce to you the relevant knowledge about the internal control of fund managers.，Let’s learn together! one、The meaning of internal control of fund managers. The internal control of fund managers refers to the artificial prevention and mitigation of risks by fund managers.，Ensure that business operations comply with the company's development plan，On the basis of giving full consideration to the internal and external environment，by establishing organizational mechanisms，Apply management methods，A system formed by implementing operating procedures and control measures。
two、The overall goal of internal control of fund managers 1、Ensure that the company's operations strictly abide by relevant national laws, regulations and industry regulatory rules，Consciously form law-abiding operations、Standardized operation management ideas and concepts。2、Prevent and resolve business risks，Improve operation and management efficiency，Ensure the sound operation of business operations and the safety and integrity of entrusted assets，Achieve company sustainability、Stablize、healthy development。
3、secure funds、The company’s financial and other information is true、precise、whole、timely。three、The internal control of fund managers follows the following principles 1、soundness principle。Internal control should cover all aspects of the company’s business、Various departments or agencies and personnel at all levels，and covers decision-making、implement、supervise、Feedback and other aspects。2、validity principle。Through scientific internal control means and methods，Establish reasonable internal control procedures，Maintain effective execution of internal control systems。
3、principle of independence。Various organizations of the company、Departments and job responsibilities should remain relatively independent，Corporate Fund Assets、Own assets、Operations of other assets should be separated。4、principle of mutual restraint。The establishment of departments and positions within the company should have clear rights and responsibilities、checks and balances。5、cost-benefit principle。The company uses scientific management methods to reduce operating costs，Improve economic efficiency，Achieve the best internal control effect with reasonable control costs。
Four、Fund managers develop internal control systems based on the following principles: 1、Legal compliance principles。The company's internal control system should comply with national laws、regulations、rules and regulations。2、comprehensiveness principle。The internal control system should cover all aspects of the company's operation and management，There must be no gaps or loopholes in the system。3、prudence principle。The internal control system should be formulated with prudent management、Preventing and resolving risks is the starting point。4、timeliness principle。
The formulation of the internal control system should be based on the adjustment of relevant laws and regulations and the company's business strategy.、Business policy、Make timely modifications or improvements to changes in business philosophy and other internal and external environments.。five、The main contents of the fund manager’s internal control and the main contents of the company’s internal risk control include：Investment Management Business Control、Information disclosure control、Fund sales activity control、Information Technology System Control、Accounting system control、Supervision, auditing, control, etc.。
1、Investment management business control companies consciously abide by relevant national laws and regulations，Strictly formulate management regulations in accordance with the nature and characteristics of the investment management business、Operational procedures and job manuals，Clearly reveal possible risk points in different businesses and take control measures。2、Disclosure of information controlled by companies in accordance with law、Regulations and relevant provisions of the China Securities Regulatory Commission，Establish a sound information disclosure system，Ensure the authenticity of publicly disclosed information、precise、whole、timely。
3、Fund sales activities control company engages in fund sales activities，Consciously abide by laws, regulations and the provisions of the China Securities Regulatory Commission，Shall not harm national interests、Social public interests and the legitimate rights and interests of fund investors。4、Information technology system control companies in accordance with national laws and regulations
Require
，Follow security、Practicality、operability principle，Strictly formulate management systems for information systems。
The design and development of information technology systems comply with national、Financial industry software engineering standards
Require
，Prepare complete technical information；When realizing electronic business，Set up a confidentiality system and corresponding control mechanisms，and ensure the reliability of computer systems；Before the information technology system is put into operation，after business、operations、Joint acceptance by supervision and auditing and other departments。
5、The accounting system controls the company in accordance with the "Accounting Law of the People's Republic of China"、Accounting Standards and Application Guidelines for Business Enterprises promulgated by the Ministry of Finance in 2006、"Accounting System for Financial Enterprises"、"Securities Investment Fund Accounting Business Guidelines" and other relevant national laws、Legislation establishing fund accounting system、company financial system、Accounting work operation procedures and accounting position work manual，And establish strict accounting system control for each risk control point。
6、Supervision and audit control company establishes inspector general，Responsible to the board of directors，Appointed by the Board of Directors，Report to China Securities Regulatory Commission for approval。According to the needs of the company's supervision and audit work and the authorization of the board of directors，The Inspector General independently performs inspections on the implementation of the internal control system、evaluate、Report、Suggested functions。The company establishes a supervision and audit department，Responsible for company management，Carry out supervision and audit work，The company guarantees the independence and authority of the supervision and audit department。
six、The internal control system of the fund manager The institutional system of the fund manager is divided into four levels：1、Articles of Association；2、The company's internal control program The company's internal control program is a refinement and expansion of the internal control principles stipulated in the company's articles of association.，It is the outline and overview of various basic management systems，Internal control outline clarifies internal control objectives、Internal control principle、control environment、Internal control measures, etc.；3、The company's basic management system The basic management system mainly includes the risk control system、investment management system、fund accounting system、information disclosure system、Supervision and audit system、Information technology management system、company financial system、Data file management system、Performance evaluation system and emergency handling system；4、Department and business management system The department and business management system is based on the basic management system.，Main responsibilities for each department、Position setting、Specific description of job responsibilities, etc.，It is the relevant system for the company to carry out relevant business according to department functions.，It is a specific business management system formulated based on the company's basic management system.。
seven、The fund manager is aware of the establishment、Implementing and maintaining an internal control system is the responsibility of the company's board of directors and management。If you still need to know more about this，You are welcome to consult Hong Kong Xintong at any time!
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