Research On Internal Control Of External Investment Optimization Of H Company

With the development of the national economy, for the internal control of external investment of an enterprise also gradually displays its importance. In today’s society, the theory of internal control is not only reflected in the accounting and auditing, management has also been applied to enterprises, especially enterprises foreign investment decision-making, execution and disposal more cannot do without the related theory of internal control management. At present, some enterprises in China there are mistakes in decision-making, in the foreign investment management confusion, problems such as unreasonable procedure. Therefore, foreign investment enterprises have been ended in failure. And even some enterprises surface losses, but in others from an enterprise to obtain improper benefits, this is causing serious economic losses to the enterprise, society and the state. One of the most important reason is the internal control is too weak, mainly manifested as:the enterprise does not explicitly authorized approval authority division, investment benefit analysis is not comprehensive, enterprise investment and strategy is not consistent, risk and income does not match, the fund depositary institution is not strict and so on. So, in order to obtain more interests, to ensure the normal development of security companies, funds, must establish the management system of internal control of foreign investment of effective.In this paper, the research object is a local private enterprises, well-known and has certain social influence in a certain area, a certain meaning and representative of the internal control of external investment situation to some extent. According to the current foreign investment theory and internal control theory and practical operation method, starting from the actual H company of foreign investment, the company internal control is analyzed and the relative system research. It was found that the main problems are:the examination and approval authority is not clear, division of investment benefit analysis is not comprehensive, investment and enterprise strategy does not match, investment risk and returns do not match, the fund depositary institution is not strict authorization. Finally, try to set up a strategic and H company’s development of foreign investment relative to adapt to the internal control system. Respectively, from the internal control environment, risk management, control activities, information and the five aspects of supervision and puts forward specific measures to guarantee the normal implementation of the internal control of external investment. Put forward the relevant countermeasures and suggestions of the study.