Case Research On Investment Internal Control Of S Financial Company

The main business of financial enterprises is investment activities.Investment is the business activities that realize value-added business through equity investment or fixed income investment.It is a new business with high risk,high income and large capital demand.Internal control is the enterprise in order to fully play the role of management system,efficient access to and use of capital,to achieve the initial business objectives,and in the enterprise to implement a variety of regulatory and containment means,forms,systems and ideas.The Ministry of Finance and other five ministries and commissions issued by the "basic norms of internal control" and its supporting guidelines for the release of this paper on the financial business investment in the internal control of an important document is the policy basis for this article.This paper studies the relevant literatures on internal control and risk management at home and abroad,analyzes the development characteristics and trends of the internal control of financial enterprises investment business,and takes S financial enterprises as the research object,analyzes the research methods of S financial enterprises Investment management process,control measures,as well as the follow-up investment management and other stages of the various stages of the in-depth analysis of the modern financial business investment in the internal control of scientific and rational improvement proposals.In the case analysis module,the author first introduces the current situation of the current investment business authorization project,the feasibility analysis,the decision-making and the internal control flow of the subsequent management of the S financial enterprise,finds the problem from the current situation,then analyzes the reason of the investment internal control process,Including the article put forward the improvement of S financial enterprise control improvements,such as investment business internal control procedures exist control blind spots,investment internal control mechanism is not perfect and so on.Finally,the article puts forward some suggestions on improving the corporate organization structure and project risk management mechanism,combing the internal control procedures of investment business with the process control as the core,strengthening the information communication feedback and continuously monitoring the internal control system of the investment business.