The Evaluation And Optimization Research Of Internal Control On External Investment For Listed Companies

With the advent of the global sub-prime mortgage crisis and the continuous emergence of financial chaos,the public are aware of the need to review the company's internal controls.Looking at the financial scandals that have emerged,it is not difficult to find that some blind decisions have led to mistakes in decision-making.Some people engaged in investment fraud because of their pursuit of personal interests.Some people caused reports to be distorted because they hide the investment,which are not conducive to the realization of the strategic goals of listed companies,and will even bring devastating blows to listed companies.Therefore,in the process of company growth,the internal management of investment cannot be ignored.In addition,with further deepening of world trade,China's foreign investment has been increasing year by year.What is even more impressive is that the return on investment is also growing at a rapid rate.Listed companies must re-locate their internal controls on foreign investment,uncover their weaknesses and improve their missing parts.For providing great momentum for future development.This article took the internal control of foreign investment as the research object,firstly combed out the theoretical basis of its evaluation and optimization,and summarized the related literature;Secondly,from the perspective of the five elements of internal control and the characteristics of outbound investment,we selected five first-level indexes and 25 second-level indexes as the basis for the evaluation of external investment's internal control,and determined the weight of each index;Thirdly,Further taking into account the investment quality requirements and the increase in the ratio of profits from investment income as an auxiliary index,102 listed companies obtained evaluation indexes by using the comprehensive evaluation model for calculation.Then standardized the optimization process overall for decision-making,execution and disposal of foreign investment at different stages.And further consummated optimization process of the long-term and short-term investment in foreign investment business;Finally,put forward conclusions and recommendations.