Research On Problems And Countermeasures Of Internal Control Of Q Company's Investment Business

In recent years,with the economic development,many countries have developed internal control regulations to prevent the risk of business,the internal control system is very important to the development of the company.Because the internal control restricts management authority.If the internal control failed,it is likely to cause a series of questions such as inefficient investment,or even collapse.Therefore,based on the typical theory of internal control,it is very important to analyze the internal control cases of state-owned enterprises in China.Based on the theory of principal-agent,the theory of management authority allocation and the theory of inefficient investment,this paper makes analysis of the internal control of Q company investment business,and points out that the internal control problem of Q company.The problems are analyzed from the five aspects of internal environment,risk assessment,control activities,information and communication and internal supervision.In this paper,literature analysis,case study,data analysis method.And then use Q company investment internal control related data,Q company financial statements within 2010-2015 related data and actual business investment projects to analyze,through comparative analysis found that the reasons are Q company owner missing,the weak sense of risk,the over-concentration of power,the asymmetry of information and the lack of oversight needs.In view of these reasons,this paper lists the following measures:control the proportion of government holding,raise the awareness of investment risk,improve the mechanism of power checks and balances,establish the information communication platform and improve the internal supervision system of the company,and put forward some corresponding measures to the internal control of Q company.