The Research On The Risk-oriented Internal Control Of The Enterprise Group Investment

The aim of the internal control is to promote and protect the interest of the investor and create new value .The traditional internal control with ignoring the risk appears out of date due to the advanced information technology of the market economy. The new economic environment gives birth to risk management based the common purpose. In order to keep up with the times to exert the effectiveness of the internal control in the group management, we transfer to the risk management theory. Owing to their common purpose, we propose that the activities connected with the risk-oriented allocation of the internal control resource and the device of the key control on the basis of existing internal control theory will show great concern on the control in the field of the high risk to provide more safeguard for the relative aim of the internal control.Undoubtedly, enterprising group investment is one of the most sensitive specialities. Thus, this paper explores the elements of internal control in the enterprising group investment so as to demonstrate the idea of risk management accompanying the whole internal control system and guarantee better internal control. Firstly, we analyze the inner relationship and developing tendency between internal control and risk management of enterprise. Then, explore several problems on risk-oriented internal control of enterprising group investment. Therefore we make a proposal that we should consider investment impact of different organization structure in the internal control of enterprising group. The strategic goal of investment should be set as whole interest orientation of enterprising group. The degree of control and methods should combine the risk factors. Finally, some suggestions on perfecting the internal control of the group investment have been put forward through the analysis of classical case-the failure of investment about Chinese aviation oil holding company .Cultivation of risk management culture and enhancing risk awareness of workers should be emphasized in the process of internal control. We should make feasible analysis by using scientific method and carry out rigidly management process of internal control, especially supervise timely the status of performing the investment institution.