Ht Group's External Investment Of Internal Control

With the rapid development of China's economy, investments from different companies become more frequent and the sum of these investments become more huge. Investments are playing an important role in the national economy, and affecting the companies themselves greater than ever. Thus, this research of how to internal-control the investment is important, that can't be replaced and ignored.The original research target of this dissertation is a large state-owned group company, which is very famous in the province. So the research of its internal-control of investment in the dissertation should has certain theoretical and realistic meaning.Based on the actual situation of HT group, the author set off to do some systematize analysis and study in this dissertation, by using the theory of investment and the theory of internal-control. Then the dissertation expanded with some typical cases of the company's investments. At last, the dissertation ended in an attempt of re-build a new internal-control system of investment for the HT group.The paper was consisted of 6 sections. The 1st section mainly presented the back round and target of this research. The 2nd section focused on the theory of investment and theory of internal-control, and the developments of these theories. After described the basic situation of HT group, the 3rd section then analyzed the three business of Tourism, Hi-tech and Real estate separately. The 4th section focused on the typical investment cases, and studied the weak point in the internal-control process of HT group. The 5th section focused on appraising to the HT group internal-control of investment, and gave some suggestions. The 6th section was the summarize of the whole dissertation.The dissertation used the framework of internal-control from COSO report, Risk-evaluating theory and accounting internal-control norm from China Financial Department as the theory bases for this research. The author also used the classic theory of Key-element inspection, Questionnaire analysis and Data table analysis as the study method.