WQ集团股权投资内部控制研究

发布时间：2018-03-19 13:39

本文选题：股权投资　切入点：内部控制　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：面对新经济时代的到来,随着“一带一路”战略构想的不断推进,企业在扩大自身规模、实现资本增值的道路上少不了投资活动。通常,股权投资金额大、周期长、风险高,企业要想获得收益,防范风险就离不开对股权投资内部控制的不断完善。本文选取的研究对象是WQ集团,其高度重视内部控制体系的建设,但依旧处于探索阶段,还未形成一套完善的股权投资活动内部控制体系。本文希望通过对WQ集团股权投资内部控制的研究,能够对同处于投资活动内部控制探索阶段的其他集团提供参考。本文首先从股权投资管理审批权限、股权投资管理控制、股权投资业务流程三个角度介绍了WQ集团股权投资内部控制管理的现状。其次,对WQ集团股权投资内部控制存在问题具体分析,原因包括:WQ集团内部控制环境建设落后表现在内部审计部门设置不独立、投资管理委员会成员间缺乏明确分工、员工绩效考核未与投资项目挂钩、轻视企业文化建设评估;WQ集团缺乏风险识别分析体系和积极有效的风险应对措施;股权投资活动信息与沟通不及时;股权投资内部控制监督乏力。同时,分析了项目申报、审批、管理股权投资业务流程中存在的问题。最后,针对WQ集团目前股权投资内部控制存在的问题,从股权投资内部控制环境建设、股权投资活动风险管理体系、股权投资活动业务流程、信息沟通、内部监督五个方面提出了相应的建议。
[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.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719;F249.21;F715.5

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