Research On Internal Control Of External Investment Optimization Of Y Enterprise

There are various ways to expand the scale of the company.External investment is one of the important ones and it is of great significance to the development of the company.Through outbound investment,companies can increase the efficiency of the use of funds,develop markets and businesses,and obtain resources that companies lack.However,whether foreign investment projects can bring profits to enterprises,whether funds can be withdrawn,and whether companies can successfully exploit the market have many uncertainties.Therefore,whether the establishment of internal control of foreign investment is effective is particularly important.Y enterprise is a state-owned enterprise.In recent years,with the rise of the investment industry,companies have also expanded the scope of foreign investment,strengthened the strength of foreign investment,and continuously expanded the overall scale of the company.However,under its steady development trend,the internal control of Y enterprise's external investment has been continuously highlighted,and there are still many areas for risk assessment and business processes that need to be improved.This article first introduces the background and significance of the research and collates and reviews domestic and foreign literature.Through literature research methods,investigation methods and comprehensive analysis methods,Y enterprise has conducted in-depth research on internal control of foreign investment.In this paper,through the use of field surveys,questionnaires,and communication with employees,we have an in-depth understanding of the current state of internal control of Y enterprise's external investment.From the perspective of the five elements of internal control,we analyze the problems of Y enterprise's failed investment projects and discuss The summary can be summarized as follows: corporate governance structure is not perfect,human resources management is irrational;risk assessment system is incomplete;investment subject is not clear;lack of effective internal and external information communication;internal supervision is weak and other issues.In response to the above issues,the paper proposes targeted comments.Specifically,it is to improve the corporate governance structure,improve the risk assessment system,identify investment entities,optimize business processes,strengthen information communication and exchange,and improve supervision capabilities so as to better realize Y enterprise.Through a series of research and analysis,the following conclusions have been drawn:The establishment of internal control has laid the foundation for the company to achieve long-term stable development.Enterprises need to closely integrate their own industry characteristics and external environment,and establish their own internal control system.For Y enterprise,first of all,should establish a professional investment decision-making committee,clear decision-making subjects and responsible departments;Second,in the decision-making process of the project,should clearly divide the allocation of power and responsibility of government departments and their own,to avoid excessive intervention by government departments Market-oriented investment behavior;Finally,internal audit functions and departments should be improved to strengthen and improve investment project supervision,reduce investment risks,and improve management efficiency.It is hoped that the optimization proposals proposed in this paper will help Y enterprise avoid unnecessary risks in the future outward investment process,and hope that they can also play a role in drawing reference from similar state-owned enterprises.