湘投控股投资业务内部控制改进研究

发布时间：2018-08-12 18:12

【摘要】：随着我国市场经济的快速发展，越来越多的企业扩展了投资业务。然而投资通常是一种高风险的活动，投资行为的正确与否关系到企业的成败。我国“亚细亚”的盲目扩张、“中储棉”的巨额亏损以及“中再人寿”的违规决策等投资失败的案例，充分地表明了这一点。造成这些企业投资失败的一个重要原因就是其投资业务内部控制存在缺陷。可见，投资业务内部控制在企业经营过程中发挥着重要的作用，而且对以投资业务为主的国有投资控股公司尤其重要。因此，建立健全投资业务内部控制制度，，对我国国有投资控股企业的长远发展十分重要。本文首先总结了国内外对内部控制理论以及有关投资业务内部控制的研究成果，其次介绍了投资业务内部控制相关内容。然后以一家国有投资控股公司——湖南湘投控股集团有限公司（以下简称“湘投控股”）为案例研究对象，通过实地调查投资业务内部控制的现状，分析了投资业务内部控制实施的效果及存在的缺陷，指出法人治理结构不完善、缺乏有效的风险评估与应对措施、投资业务关键控制点不到位及内部监督力度有限四个方面的问题。最后，针对这些问题，本文运用内部控制相关理论，并结合该公司的实际情况，提出了改进投资业务内部控制的建议。
[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.
【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】：F275.3;F832.48

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