风险投资公司内部控制下的投资风险模型构建研究

发布时间：2018-03-05 17:24

本文选题：风险投资　切入点：投资风险　出处：《沈阳理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：风险投资作为科技转化为生产力的助推器对经济增长作出了巨大的贡献。风险投资具有很高的收益,但同时也伴随着极高的风险,而作为风险投资载体的风险投资公司面临着很大的投资风险。正是基于这个原因,本文以风险投资公司为主体,按照内部控制规范中关于风险评估的理论原则,对风险投资公司的投资风险评估模型进行分析研究,寻求对风险投资项目进行风险评价的科学方法,以期对风险投资公司的投资风险评估提供一定的借鉴。本文首先对内部控制关于风险识别的要求进行研究,结合风险投资公司特有的经营特点对其所面临的投资风险的影响因素进行详尽的分析,完成风险投资公司投资风险影响因素指标体系的构建；然后运用专家调查法、层次分析法来分配指标权重,运用模糊综合评价方法对风险投资项目的投资风险进行综合评估；形成的评估模型能够在综合专家意见的基础上进行科学的计算,将评价结果转化为直观的数值,便于进行比较和投资决策,共包括三级32个指标。最后对风险投资公司投资风险模型进行了模拟应用。通过本论文的研究发现,风险投资项目的投资风险可以通过建立投资风险评估指数评价体系并运用综合评价模型进行分析。当然,在实践中要不断总结规律,全面考虑投资风险因素,不断提高对风险投资项目投资风险评估的准确性,提高风险投资决策的正确性。
[Abstract]:Venture capital, as the booster of the transformation of science and technology into productivity, has made a great contribution to economic growth. As a carrier of venture capital, the venture capital company is facing great investment risk. For this reason, this paper takes the venture capital company as the main body, according to the theory principle of risk assessment in the internal control standard. This paper analyzes and studies the investment risk assessment model of venture capital companies, and looks for a scientific method to evaluate the risk of venture capital projects in order to provide some reference for the investment risk assessment of venture capital companies. In this paper, the requirements of internal control on risk identification are studied, and the factors affecting the risk of venture capital companies are analyzed in detail according to the unique management characteristics of venture capital companies. The index system of investment risk influencing factors of venture capital company is constructed, then the index weight is allocated by expert investigation method and analytic hierarchy process, and the investment risk of venture capital project is comprehensively evaluated by fuzzy comprehensive evaluation method. The evaluation model can be calculated scientifically on the basis of comprehensive expert opinion, and the evaluation result can be transformed into intuitive value, which is convenient for comparison and investment decision. There are 32 indexes in three levels. Finally, the investment risk model of venture capital company is simulated and applied. Through the research of this paper, it is found that the investment risk of venture capital project can be analyzed by establishing the investment risk assessment index evaluation system and using the comprehensive evaluation model. Considering investment risk factors, improving the accuracy of investment risk assessment and improving the correctness of venture capital decision.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.39;F830.42

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