Investment Business Of The Corporation Internal Control

With the rapid development of China's economy, investments from different companies become more frequent and the sum of these investments becomes more huge.Investments are playing an important role in the national economy, and affecting the companies themselves greater than ever. Thus, this research of how to internal-control the investment is important, that can't be replaced and ignored. It is the external need of modern enterprise to set up a scientific and reasonable internal control system. Internal control has been the question that brings people's attention all the time. There are many discourses which study this question. But there is little research on internal control to the group corpration.Because of this, this discourse researches internal control of investment in the group corporation based on internal control system theory.This discourse is consisted of 6 chapters and 4 parts.Part one includes Chapter one,Introduction,that mainly presents the back round ,the development stage of internal control theory,the status quo of current researh and the meanings of this study.Part two includes Chapter two and Chapter three.Chapter two,the outline of internal control system,mainly introduces the concept of internal control and the primary factors such as the control environment,the control target and the basic control means.Chapter three introduces the investment environment of the group corporation and classifies the investment,and then introduces the cycle of investment.Part three is the main of this thesis that includes from Chapter four to Chapter six.Basing on the characteristics of the cycle of investment,this part apartly researchs the four stages of the investment cycle,and expounds the internal control of diversiform investments.The study content is in turn operation flow,the control keys,the control target and the control methods.Chapter four expounds that the emphases of decision-making on investment are examine and approve of investment and feasibility study. The main methods are authorization and collective examine and approve.Besides this,this chapter also analyses the internal control of pitching out assets. The emphases are examination and approve of evaluating and pitching out assets, the transfer of property rights. The main methods are saving from damage and division of work.Chapter five mainly expounds the internal control to the subsidiary. The internal control objective is to keep and increase the value of investment and preventing value's reduction. So we should control the profit and the assets quality of subsidiary company.Chapter six analyses the internal control of investment disposal. The emphases are evaluating the redemptory assets. The main methods are supervising and auditing.Part four is Conclusions.It summarizes results of the above analysis,and points out the characteristics and limitations of this paper.