Study On The Internal Control Of Equity Investment Of China Railway Investment Company

Internal control is the key factor of enterprise development, is the enterprise to achieve business objectives, improve work efficiency. With the development of economy and society, the internal control in constant perfect, and sought after by scholars both at home and abroad. After long time of development, has formed a relatively perfect internal control system. Due to internal control, however, involves wide, covers the concept, make a lot of enterprises have not really set up their own internal control system and perfect internal control system.Railway artery of the national economy, is the measure of a country’s economic status and social status of important indicators, in the present and future are important infrastructure projects in China. After a long development, railway investment and financing mode also have their own characteristics, as the process of marketization, the railway sector is also in constant reform and innovation. This article selects case study of CRIC, has a certain significance for the development of the railway and construction.Based on the analysis of the present development of social and economic status of the premise condition, elaborated the research background and significance. On the analysis of the internal control development both at home and abroad and at home and abroad on the basis of literature review, internal control and equity related theory summary. On the basis of theory analysis, summed up China’s railway development present situation and the present situation of railway investment and financing, and with CRIC as a case for enterprise equity investment, summary of the current situation of internal control to find out the problems and give solutions. China railway construction investment companies to invest in railway projects as the main business of the company, and play an important role in railway construction, fully analyze its holdings by the railway project management performance and governance structure, which will help the development of railway industry.Research methods of this article is mainly on the combination of theory with practice, the internal control related theory and the equity investment into China railway construction investment corporation cases, the abstract theory of concrete, physical, and make the article more realistic. And the accounting, statistics, economics and effective to combine, make the article more has the reference value.