海口市创新产业投资公司投资业务内部控制改进研究

发布时间：2018-04-29 11:07

本文选题：海口市创新产业投资公司 + 投资业务　；参考：《湖南大学》2013年硕士论文

【摘要】：投资是将企业资金转化为资本并实现其增值的过程，具有投资资金大，风险高及投资期限长的特点。国有风险投资是我国创业投资的重要力量，在引导产业政策、推进政府重大项目投资等方面发挥重要作用。然而，由于创业投资自身的低成功率和高风险性使得投资失败现象时有发生，给企业造成了巨大的经济损失。内部控制作为现代管理的基石，有利于企业控制风险，规范业务行为，提高经营效率，并最终保证企业整体战略目标实现。《企业内部控制基本规范》及相关配套指引的颁布，为本文研究风险投资公司的投资业务内部控制提供了政策性依据。本文以海口市创新产业投资公司（简称“海口创投”）为研究对象，综合运用内部控制、风险管理理论等相关理论成果，对海口创投的投资业务内部控制制度、流程等进行了深入的分析研究，试图为其投资业务内部控制提出有效可行的改进建议。在案例部分，文章首先介绍了海口创投的投资业务内部控制现状及存在的问题，分析发现：海口创投在内控环境、风险评估以及投资业务内控流程上均存在问题；而多层委托代理关系的影响，投资相关的约束与激励机制不健全，投资业务内控程序中存在诸多缺陷等是产生上述问题的直接原因。最后，文章借助内部控制五要素，提出了完善公司治理结构及投资业务相关的内控制度，优化投资风险管理程序，梳理以流程控制为核心的投资业务内部控制程序，加强信息沟通反馈以及持续监察投资业务内部控制系统等改进建议。
[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.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.48

【参考文献】