本研究课题选取A证券公司为对象，重点针对A证券公司现有的内部控制体系进行深入分析，并推进其改进优化。本文主要涉及下列内容：首先，本文归纳梳理了有关证券公司内部控制的相关文献与研究成果，在此基础之上，基于COSO框架及财政部企业内控基本规范探讨并分析了A证券公司内部控制的基本现状。其次，通过采用问卷调查与模糊层次分析等方法，结合A证券公司内控现状，构建了相应的评价指标体系，并结合评价结果进一步分析梳理了现阶段A证券公司内部控制存在的问题与原因。最后，在明确了A证券公司内控优化的原则、目标与思路的基础之上，分别从内部环境、信息沟通、风险评估、控制活动和内部监督等层面提出了具有针对性的优化措施，同时提出了有关保障措施，以更好地保证所提出对A证券公司进行优化的相关措施能够发挥应有的效果。本课题的结论在一定程度上能够促进A证券公司的内部控制水平的提高，期望本文的研究可以给金融行业内其他具有类似情况的证券公司提供实践参考，并助力于中国证券行业的可持续发展。

This research selects securities company A as the object, focuses on the in-depth analysis of the existing internal control system of securities company A, and promotes its improvement and optimization. This paper mainly involves the following contents: First, this paper summarizes the literature and research results related to internal control of securities companies, on this basis, based on the COSO framework and Ministry of Finance’s basic norms to discuss and analyze the basic status quo of internal control of securities company A. Then, by adopting the methods of questionnaire survey and fuzzy hierarchical analysis, and combining with the internal control status of securities company A, the corresponding evaluation index system is constructed. Combined with the evaluation results, the existing problems and causes of internal control of securities company A are further analyzed and sorted out. Finally, on the basis of clarifying the principles, objectives and ideas of internal control optimization of securities company A, targeted optimization measures are proposed respectively from the aspects of internal environment, information communication, risk assessment, control activities and internal supervision, and relevant safeguard measures are also proposed. In order to better ensure that the proposed measures to optimize securities company A can play a due effect. The conclusion of this subject can promote the improvement of the internal control level of the research object to a certain extent. It is expected that this study can provide practical reference for other securities companies in similar situations in the financial industry, and help the sustainable development of the securities industry.