永辉集团对外投资内部控制的制度改进设计.pdfVIP

永辉集团对外投资内部控制的制度改进设计 摘要：在现代企业中，经济活动管理一般利用内部控制制度来完成。内 部控制是确保公司资产稳定、运作符合要求、财务报告和有关数据精准无误， 提升公司发展效率与能力，加快公司完成发展战目标的关键方式。内部控制现 实效果的激发需要依靠公司创建完善高效的相关制度。对外投资是公司赖以生 存、发展与不断扩张的关键战略方式，和公司生存和发展紧密相关。对外投资 不合理，投资缺少针对性、管理无序等问题会促使公司出现较大的经济亏损， 甚至倒闭。本文分析对外投资内部控制相关的现有文献和信息，研究永辉集团 的特征，从内部控制环境、风险评估、管控项目、数据和沟通、监督等部分深 入研究永辉集团司对外投资内部控制的情况，根据流程图法分辨企业对外投资 内部控制中出现的不足，且对目前问题出现的成因开展深入研究。最终，根据 永辉集团的特征与详细状况，本文开始对企业对外投资的决策、实施、处置等 部分的内部控制指出合理的改善意见。 关键词：永辉集团 对外投资 内部控制 内部控制制度设计 Abstract： in modern enterprises, the management of economic activities is mainly controlled by internal control mechanism. Internal control is an important way to ensure enterprise assets safety, lawful compliance, financial reporting and related information integrity, improve business efficiency and effectiveness, and promote enterprises to achieve development strategy. The effectiveness of the internal control function depends on the establishment and sound internal control system of the enterprise. Foreign investment is an important strategic measure for the survival, development and expansion of the enterprise, which is related to the life of the enterprise. The improper setting of the internal control system, the blind decision of investment and the confusion of procedures will cause the enterprises to suffer great economic losses and get into trouble. This paper reviews the theory of internal control of foreign investment of domestic and foreign literatures, analyzes the characteristics of Yong hui group company, from the internal control environment, risk assessment, control activities, information and communication, monitoring and other aspects of our foreign investment Yong hui groups internal control situation, combined with the flow chart method to identify