發(fā)布時間：2018-04-29 11:07

  本文選題：海口市創(chuàng)新產(chǎn)業(yè)投資公司 + 投資業(yè)務(wù)�。� 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：投資是將企業(yè)資金轉(zhuǎn)化為資本并實現(xiàn)其增值的過程，具有投資資金大，風(fēng)險高及投資期限長的特點。國有風(fēng)險投資是我國創(chuàng)業(yè)投資的重要力量，在引導(dǎo)產(chǎn)業(yè)政策、推進(jìn)政府重大項目投資等方面發(fā)揮重要作用。然而，由于創(chuàng)業(yè)投資自身的低成功率和高風(fēng)險性使得投資失敗現(xiàn)象時有發(fā)生，給企業(yè)造成了巨大的經(jīng)濟(jì)損失。內(nèi)部控制作為現(xiàn)代管理的基石，有利于企業(yè)控制風(fēng)險，規(guī)范業(yè)務(wù)行為，提高經(jīng)營效率，并最終保證企業(yè)整體戰(zhàn)略目標(biāo)實現(xiàn)�！镀髽I(yè)內(nèi)部控制基本規(guī)范》及相關(guān)配套指引的頒布，為本文研究風(fēng)險投資公司的投資業(yè)務(wù)內(nèi)部控制提供了政策性依據(jù)。 本文以海口市創(chuàng)新產(chǎn)業(yè)投資公司（簡稱“�？趧�(chuàng)投”）為研究對象，綜合運用內(nèi)部控制、風(fēng)險管理理論等相關(guān)理論成果，對�？趧�(chuàng)投的投資業(yè)務(wù)內(nèi)部控制制度、流程等進(jìn)行了深入的分析研究，試圖為其投資業(yè)務(wù)內(nèi)部控制提出有效可行的改進(jìn)建議。在案例部分，文章首先介紹了海口創(chuàng)投的投資業(yè)務(wù)內(nèi)部控制現(xiàn)狀及存在的問題，分析發(fā)現(xiàn)：海口創(chuàng)投在內(nèi)控環(huán)境、風(fēng)險評估以及投資業(yè)務(wù)內(nèi)控流程上均存在問題；而多層委托代理關(guān)系的影響，投資相關(guān)的約束與激勵機制不健全，投資業(yè)務(wù)內(nèi)控程序中存在諸多缺陷等是產(chǎn)生上述問題的直接原因。最后，文章借助內(nèi)部控制五要素，提出了完善公司治理結(jié)構(gòu)及投資業(yè)務(wù)相關(guān)的內(nèi)控制度，優(yōu)化投資風(fēng)險管理程序，梳理以流程控制為核心的投資業(yè)務(wù)內(nèi)部控制程序，加強信息溝通反饋以及持續(xù)監(jiān)察投資業(yè)務(wù)內(nèi)部控制系統(tǒng)等改進(jìn)建議。
[Abstract]:Investment is the process of transforming enterprise capital into capital and realizing its increment. It has the characteristics of large investment capital, high risk and long investment term. National venture capital is an important force of venture capital in China, which plays an important role in guiding industrial policy and promoting government investment in major projects. However, due to the low success rate and high risk of venture capital itself, the failure of investment occurs from time to time, which causes huge economic losses to enterprises. As the cornerstone of modern management, internal control is helpful for enterprises to control risks, standardize business behavior, improve business efficiency, and ultimately ensure the realization of the overall strategic objectives of enterprises. This paper provides a policy basis for the study of the internal control of venture capital company's investment business. This paper takes Haikou City Innovation Industry Investment Company (referred to as Haikou Venture) as the research object, synthetically applies internal control, risk management theory and other related theoretical achievements to the investment business internal control system of Haikou Venture Investment Corporation. In order to provide effective and feasible suggestions for internal control of investment business, this paper makes a thorough analysis and research on the process. In the case section, the article first introduces the present situation and existing problems of the investment business internal control of Haikou Venture Capital, and finds that: Haikou Venture Capital has problems in the internal control environment, risk assessment and investment business internal control process; The direct causes of these problems are the influence of multi-level principal-agent relationship, the imperfect investment constraint and incentive mechanism, and the defects in the internal control procedure of investment business. Finally, with the help of the five elements of internal control, the paper puts forward to perfect the internal control system of corporate governance structure and investment business, optimize the investment risk management procedure, and comb the internal control procedure of investment business with process control as the core. Strengthen information communication and feedback, as well as continuous monitoring of investment business internal control system and other improvements.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F832.48

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本文編號：1819670