發(fā)布時間：2018-03-19 13:39

  本文選題：股權(quán)投資　切入點：內(nèi)部控制　出處：《首都經(jīng)濟貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：面對新經(jīng)濟時代的到來,隨著“一帶一路”戰(zhàn)略構(gòu)想的不斷推進,企業(yè)在擴大自身規(guī)模、實現(xiàn)資本增值的道路上少不了投資活動。通常,股權(quán)投資金額大、周期長、風(fēng)險高,企業(yè)要想獲得收益,防范風(fēng)險就離不開對股權(quán)投資內(nèi)部控制的不斷完善。本文選取的研究對象是WQ集團,其高度重視內(nèi)部控制體系的建設(shè),但依舊處于探索階段,還未形成一套完善的股權(quán)投資活動內(nèi)部控制體系。本文希望通過對WQ集團股權(quán)投資內(nèi)部控制的研究,能夠?qū)ν幱谕顿Y活動內(nèi)部控制探索階段的其他集團提供參考。本文首先從股權(quán)投資管理審批權(quán)限、股權(quán)投資管理控制、股權(quán)投資業(yè)務(wù)流程三個角度介紹了WQ集團股權(quán)投資內(nèi)部控制管理的現(xiàn)狀。其次,對WQ集團股權(quán)投資內(nèi)部控制存在問題具體分析,原因包括:WQ集團內(nèi)部控制環(huán)境建設(shè)落后表現(xiàn)在內(nèi)部審計部門設(shè)置不獨立、投資管理委員會成員間缺乏明確分工、員工績效考核未與投資項目掛鉤、輕視企業(yè)文化建設(shè)評估;WQ集團缺乏風(fēng)險識別分析體系和積極有效的風(fēng)險應(yīng)對措施;股權(quán)投資活動信息與溝通不及時;股權(quán)投資內(nèi)部控制監(jiān)督乏力。同時,分析了項目申報、審批、管理股權(quán)投資業(yè)務(wù)流程中存在的問題。最后,針對WQ集團目前股權(quán)投資內(nèi)部控制存在的問題,從股權(quán)投資內(nèi)部控制環(huán)境建設(shè)、股權(quán)投資活動風(fēng)險管理體系、股權(quán)投資活動業(yè)務(wù)流程、信息溝通、內(nèi)部監(jiān)督五個方面提出了相應(yīng)的建議。
[Abstract]:In the face of the new economic era, with the strategy of "The Belt and Road" continues to promote enterprises in expanding their scale to achieve capital appreciation on the road without equity investment activities. Usually, a large amount of investment, long cycle, high risk, the enterprise wants to obtain benefits, it cannot do without risk of equity investment the unceasing perfection of internal control. The research object of this article is the construction of the WQ group, attaches great importance to the internal control system, but it is still in the exploratory stage, has not formed a complete set of equity investment activities of the internal control system. This paper hopes to research on the control of WQ group internal equity investment, to provide reference in exploration the other group stage of the internal control of investment activities. Firstly, the examination and approval authority from the equity investment management, equity investment management, equity investment business process three aspects, introduces the WQ group Current situation of internal control of investment management equity. Secondly, including the reasons for the existence of WQ equity investment group internal control specific analysis: WQ group's internal control environment construction lagging performance in the internal audit department set up independent investment management committee members, lack of clear division of labor, employee performance appraisal and investment projects linked to the construction of enterprise culture, despise evaluation; risk analysis and identification system and effective measures of risk is the lack of WQ group; the equity investment activities of information and communication in a timely manner; weak supervision of the internal control of investment equity. At the same time, analysis of the project declaration, approval, management of equity investment in the business process. Finally, according to the WQ group currently existing in the internal control of equity investment the problem, from the internal control environment construction of risk management system of equity investment, equity investment, equity investment business processes, information channel The relevant suggestions are put forward in the five aspects of internal supervision.

【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F719;F249.21;F715.5

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本文編號：1634508