Enterprises Overseas Investment Risk Management Audit Research Under The Background Of "One Belt,One Road"

With the continuous integration and development of the world economy,the "Belt and Road Initiative" has gradually entered our vision;The "One Belt and One Road" initiative was first proposed by General Secretary Xi Jinping during his visit to Kazakhstan.Subsequently,he has conducted overall deployment and concrete planning through various related departments including the National Development and Reform Commission,the Ministry of Foreign Affairs,and the Ministry of Commerce.The "One Belt and One Road" initiative the implementation of the proposal provided more possibilities for Chinese enterprises to carry out overseas investment activities.At the same time,our government and enterprises also need to face multiple risks and challenges.From the government's point of view,it is necessary to formulate a rational investment plan for countries along the“Belt and Road” initiative to help Chinese companies solve the problem of overcapacity,accelerate industrial transformation and upgrading,and enhance the competitiveness of Chinese companies in the international market;From the perspective of enterprises,grasp the development opportunities of the “One Belt and One Road” initiative and actively develop overseas investment business to resolve the overcapacity while growing the company.However,due to the risk of international market environment,political turmoil,cultural values,etc.,the risks associated with the overseas project investment of the company,coupled with the internal management of the company,the lack of awareness of risks,and the backwardness of risk management,caused many overseas investment companies to suffer losses.Therefore,in order to ensure the realization of the overseas investment objectives of enterprises,enterprise companies need to carry out risk management audit work to help enterprises further grasp risks.The risk management audit is of great significance to all companies.For companies that carry out risk management,they can evaluate the risk management of the company through risk management audits.For enterprises that do not carry out risk management,they can formulate a set of risk management plans for them to enable them to have risk management basis;In addition,the risk management audit is of great significance to the decision-making of overseas investment projects of enterprises;therefore,under the background of the “One Belt and One Road” approach,overseas companies investing in risk management audits are the general trend;the key is how to identify the risks as comprehensively as possible and effectively.Assessing risk requires us to think deeply.This article takes the enterprise overseas investment risk management audit under the background of “Belt and Road” as the research object,and designs the process of risk management audit on the basis of researching the recognition and assessment of the overseas investment risk of the company.At the same time,it reads and sorts out domestic and international external investment and risk management auditing theory,and divides the company's foreign investment under the “One Belt and One Road” into two phases:project decision-making and project operation.In the project decision-making stage,a relatively scientific and reasonable risk assessment model was constructed,and a more targeted risk management audit process was formulated to provide a basis for follow-up risk management audit work.Provide a more targeted approach for internal auditors when conducting risk management audit activities;help companies improve their deficiencies in risk management.Taking ZG Company as an example to apply the risk management audit model;It hopes to provide reference for more overseas investment companies' risk management activities,and continuously promotes the development of overseas investment risk management audits for enterprises in the context of the “Belt and Road” initiative,which will help the company's long-term development.