The Research Of Chinese State-owned Investment Company’s Internal Control

State-owned investment company is a wholly state-owned or state-controlled company type enterprise with legal person status, generally as a state authorized operation of state-owned assets investment and financing platform, a strong government. Since the1980s, our country has developed rapidly, the state-owned investment company has now formed a certain scale, investment in energy, transportation, finance, real estate, high technology, and public infrastructure construction and other fields. After years of rapid development, the state-owned investment company, formed a unique industry cluster in our country’s economic construction and social development plays an important role.Thus it can be seen,the state-owned investment company, as an important force of Chinese state-owned economy, has been playing a supporting role in deepening the reform of state-owned enterprises and promoting the improvement and establishment of modern enterprise system, at the same time, it’s also been the important force for preserving and appreciating the state-owned capital and enhancing the national economic strength. However, with the accelerating pace of Chinese state-owned assets management system’s reform and the reform’s progress of state-owned enterprises, the development of state-owned investment company comes into a critical period of transition and promotion.In a variety of factor which influences the state-owned investment company’s development, the problem about internal control is undoubtedly the key link of capital importance. The third plenary session of the party in the18th "several decision on comprehensively deepen the reform of the central committee of the communist party of China (hereinafter referred to as" decision ") in the proposed "to further deepen the reform of state-owned enterprises, to promote state-owned enterprise perfect modern enterprise system", against the background of the market plays a decisive role in the allocation of resources and the state-owned capital management system changes from "property" to "capital", establishing and perfecting the state-owned investment company’s internal control system is the important basis of it keeps an impregnable position in marketization and internationalization of the new situation, and it’s also the institutional guarantee of promoting the second big development of state-owned investment company Therefore, this article starts from the enterprise’s internal control, introduces the internal control of the meaning, target and content, basic method and the development course in turn, and explains the characteristics,types and the current development status of state-owned investment company in China, and expounds the present situation of internal control, thus it points out the main problems of China’s state-owned investment company internal control, including control environment remains to be improved, risk assessment, investment will be strengthened to control execution does not reach the designated position, integrated information management system construction is slow, and no significant effect of self evaluation,this five aspects, finally, against the above five insufficient the article puts forward related countermeasures to establish the new state-owned investment company’s internal control system.