Research On The Business Process Optimization Of The Finance Investment Evaluation Based On Internal Control System

Financial investment evaluation center as a financial regulatory authorities finance investment projects,affecting the efficiency in the use of financial sector budget quota arrangements and financial resources.At present,the functions of the financial investment evaluation center has changed from the afterwards controlled to the whole transition process.The role of financial investment accrediting bodies in government investment project finance financial supervision of the entire process has become increasingly prominent.In the actual assessment process,due to the fundamental differences between the position of the unit and submittal review unit,the two sides reviewed the process of the formation of a relationship based on asymmetric information game.In order to prevent moral hazard and adverse selection,quality assurance review,evaluation agencies for project submittals authenticity and accuracy of the information gathering process of the review and other evidence of the need to build internal restraint mechanism accrediting bodies to review discretionary space narrowing.Respecting the above-mentioned facts,this paper introduces the theory of five elements of internal control system,through this five aspects include the internal control environment,risk assessment,control activities,information and communication,monitoring to study the internal control system of the finance investment evaluation organization.Finally,use the internal control system in the financial investment evaluation process to get the financial investment evaluation process based on the internal control system,in order to ensure the quality and efficiency of the evaluation.The main contents and innovative points of this paper specifically in following aspects:Firstly,The study of the internal control environment of the finance investment evaluation organization with efficiency as the core.The internal control environment is the basis to guarantee the finance investment evaluation organization to play its role,so the internal control environment is too important to achieve the operational efficiency.with the basis of the literature research,this article explant the problem of the finance investment evaluation organization,internal control environment.So this article try to optimization the internal control environment of the finance investment evaluation organization from this four aspects,include organization,distribution of power and responsibility,institutional and cultural construction and the human resources.Secondly,The study of the evaluation process of the finance investment evaluation organization with risk prevention as the core.Through the method of AHP,to evaluate the risk factors of the evaluation process,finally find the reviewers,assessment techniques and methods,evaluate legal and regulatory environment,the risk of the audited units is the main risk factors which influence the quality and efficiency of finance investment evaluation.Based on the analysis of the risk factors,to control the risk factors is the core of the internal control system in the finance investment evaluation organization.Finally,to build the evaluation process based on the internal control system,which include the internal control environment,risk assessment,control activities,information and communication and the monitoring.In conclusion,this article has build the evaluation process based on the theory of five elements of internal control system.In this process,to control the risk factors is the core.To study this process is to guarantee the quality of the evaluation report and the efficiency of the finance investment evaluation organization to realize the goal of the whole process financial supervision.