【摘要】：隨著我國市場經(jīng)濟(jì)的快速發(fā)展，越來越多的企業(yè)擴(kuò)展了投資業(yè)務(wù)。然而投資通常是一種高風(fēng)險的活動，投資行為的正確與否關(guān)系到企業(yè)的成敗。我國“亞細(xì)亞”的盲目擴(kuò)張、“中儲棉”的巨額虧損以及“中再人壽”的違規(guī)決策等投資失敗的案例，充分地表明了這一點(diǎn)。造成這些企業(yè)投資失敗的一個重要原因就是其投資業(yè)務(wù)內(nèi)部控制存在缺陷。可見，投資業(yè)務(wù)內(nèi)部控制在企業(yè)經(jīng)營過程中發(fā)揮著重要的作用，而且對以投資業(yè)務(wù)為主的國有投資控股公司尤其重要。因此，建立健全投資業(yè)務(wù)內(nèi)部控制制度，，對我國國有投資控股企業(yè)的長遠(yuǎn)發(fā)展十分重要。 本文首先總結(jié)了國內(nèi)外對內(nèi)部控制理論以及有關(guān)投資業(yè)務(wù)內(nèi)部控制的研究成果，其次介紹了投資業(yè)務(wù)內(nèi)部控制相關(guān)內(nèi)容。然后以一家國有投資控股公司——湖南湘投控股集團(tuán)有限公司（以下簡稱“湘投控股”）為案例研究對象，通過實(shí)地調(diào)查投資業(yè)務(wù)內(nèi)部控制的現(xiàn)狀，分析了投資業(yè)務(wù)內(nèi)部控制實(shí)施的效果及存在的缺陷，指出法人治理結(jié)構(gòu)不完善、缺乏有效的風(fēng)險評估與應(yīng)對措施、投資業(yè)務(wù)關(guān)鍵控制點(diǎn)不到位及內(nèi)部監(jiān)督力度有限四個方面的問題。最后，針對這些問題，本文運(yùn)用內(nèi)部控制相關(guān)理論，并結(jié)合該公司的實(shí)際情況，提出了改進(jìn)投資業(yè)務(wù)內(nèi)部控制的建議。
[Abstract]:With the rapid development of our market economy, more and more enterprises have expanded their investment business. However, investment is usually a high-risk activity, and whether the investment behavior is correct or not is related to the success or failure of the enterprise. The blind expansion of China's "Asia", the huge loss of "middle storage cotton" and the illegal decision of "China re Life" have fully demonstrated this point. An important reason for these enterprises' investment failure is the defect of their investment business internal control. It can be seen that the internal control of investment business plays an important role in the process of enterprise management, and it is especially important to the state-owned investment holding company, which is mainly investment business. Therefore, it is very important for the long-term development of state-owned investment holding enterprises to establish and perfect the internal control system of investment business. This paper first summarizes the theory of internal control at home and abroad as well as the research results of internal control of investment business, and then introduces the related contents of internal control of investment business. Then take a state-owned investment holding company, Hunan Xiangtuo holding Group Co., Ltd. (hereinafter referred to as "Hunan Investment Holdings") as the case study object, through the field investigation investment business internal control present situation, This paper analyzes the effect and defects of the implementation of internal control in investment business, points out that the governance structure of legal person is not perfect and lacks effective risk assessment and countermeasures. Investment business key control points are not in place and internal supervision is limited in four aspects. Finally, in view of these problems, this paper applies the theory of internal control, and combined with the actual situation of the company, puts forward some suggestions to improve the internal control of investment business.
【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】：F275.3;F832.48

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