A Case Study On The Internal Control Of Z Enterprise's Foreign Investment

With the continuous development of Chinese enterprises,overseas project investment has become a hot spot in the current economy.At the same time,the country is actively implementing the "Belt and Road Initiative" strategy,providing the basis for the majority.The project investment market is large,but because of the large investment environment between the overseas market and the domestic market,how to effectively avoid risks has become a problem that enterprises engaged in overseas project investment have to face.The establishment and improvement of the internal control system has become the key to solve this problem.This paper mainly focus on the theory of internal control of overseas project investment and the relevant laws and regulations of overseas project investment.Taking the overseas project investment project of Z enterprise as the analysis case,this paper analyzes and evaluates the internal control system of the overseas project investment of Z enterprise,and points out all kinds of risks faced by the enterprise in the investment of overseas project,including political risk and legal risk.The cultural risk and so on,and then points out the problems existing in the design and implementation of the internal control system in Z enterprises,the lack of understanding of the environment and legal policies,and the internal control system.The degree needs to be adapted to the investment of overseas projects,the design of internal control itself still needs to be improved,the cognition and control of labor cost need to be strengthened,the ability of capital investment and financing is obviously insufficient and the awareness of intellectual property protection is not strong.Then the relevant suggestions are put forward,and the four aspects of investment decision,investment decision and risk control are analyzed in detail.Finally,this case has the corresponding guiding significance for the internal control of overseas project investment of Chinese enterprises.In view of the present situation of internal control of overseas project investment in construction engineering enterprises represented by Z enterprise,this paper points out the problems from the point of view of internal control system.An analysis of the existing research will find that there are not many articles on the internal control of overseas project investment.In addition,similar articles mainly focus on risk assessment research,and there is not much research on the internal control system.Therefore,the summary and analysis of this study makes up for the deficiency of the research on the internal control of overseas project investment of Chinese state-owned engineering construction enterprises.However,at present,the domestic enterprises do not have a complete specific operation case,lack of practicability,still need the relevant scholars to enter a Step by step to improve the operation process of these internal control mechanism systems.In addition,the discussion of the internal control of overseas investment is based on the construction of state-owned enterprises,and the promotion and practicability of the relevant conclusions still need to be further explored.