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为了保证投资方的权益得到保障,投资公司尤其要对被投资企业的财务监控加强防范,达到股东利益最大化的财务目标。其中,财务风险是投资公司首要控制的因素。首先,本文分析了财务风险的本质,针对这些财务风险强调了投资公司对被投资公司财务控制的必要性。其次,投资公司对被投资企业的管理、控制能力有限,以及我国对于此监控和管理的制度也不完善。最后,针对此现状,基于一定的理论与制度,提出防范财务风险,进行有效的财务控制的可行方法,以达到双赢的最大化。
In order to ensure that the rights and interests of investors are protected, the investment company should, in particular, strengthen the prevention and control over the financial supervision of the invested enterprises so as to achieve the financial objective of maximizing the shareholders’ interests. Among them, the financial risk is the primary controlling factor of the investment company. First of all, this paper analyzes the essence of financial risk, and emphasizes the necessity of controlling the financial control of the investee company against these financial risks. Second, the investment company has limited management and control over the invested enterprises, and the system of our country’s monitoring and management is also not perfect. Finally, in view of this situation, based on a certain theory and system, we put forward feasible ways to prevent financial risks and carry out effective financial control in order to achieve a win-win situation.