Research On The Internal Control Of Outbound Investment In KD Company

In the development tide of economic, investment and control has been the enduring topic in the governance of company investment. Outbound investment effectively of the enterprise is the effective way to further achieve economic expansion, to improve the utilization efficiency of idle funds and the rapid acquisition of economic information. And the effective internal control is a security umbrella of rapid outward expansion of effective protection of property in enterprise. It can improve the management efficiency of enterprises and achieve corporate strategic objectives. Outbound investment in the establishment of the internal control ecosystem effectively realizes the fusion between investment and internal control, to provide strong support for achieving the company management, finance and management aspects of the synergistic effect and technical advantage complementary. some companies also lead to bankruptcy directly because many of them are in condition of losing in interior controlling’s defects, so outbound investment setting up the effectiveness of the internal control system has become the focus of research.KD Company has become China’s national key software enterprise by virtue of advanced intelligent speech technology and software product development which now is in the leader position of intelligent speech technology and solutions in China.Therefore, this paper takes the outbound investment business of KD company as the research object, to explore it which obtains rapid development in the process of a series of outbound investment activities and speeds up the layout of mobile phone, the education,smart TV and other fields on the basis of intelligent voice core technology. In the condition of rapid development, the company has made remarkable achievement under the investment, what the presence of the defects in the internal control environment, risk control, business process management, internal supervision and information communication, is leading to a variety of problems in the investment process. These problems finally is picked up in their investment business.Then I will put forward some suggestions to improve the internal control, which has a certain practical significance.The paper includes six parts.Part one is the introduction which descirbes the background,the significance,the idea and the method of the study,reviews the related literature home and abroad,as well as states the innovative and the weak points of the paper. The second part of the paper is the definition of outbound investment and internal control, and introduces the related theory of internal control with outbound investment field. The third part starts from the status quo of KD company, introducing the history, background and related risk investment. The fourth part introduces respectively KD company the practice of internal control and investment deficiencies. The fifth part proposes suggestions to perfect the internal control system for the defects.Innovation and characteristic of this paper lies in that this paper combined the outbound investment and internal control related theory in the study of the internal control management in outbound investment of KD,which is in-depth and comprehensive analysis from the Angle of the fusion. This article researchs on the internal risk control of investment on the basis of the actual operation for the study of the theory’s validation providing a practice test laboratories. This paper gives advices respectively from the perfect internal control environment, strengthen risk management, regulate investment activities, improve internal supervision and other aspects in view of the problems arising from the outbound investment business optimization suggestions, which makes pointed references to put the investment control activities to be more perfect and reasonable.