论文部分内容阅读
当今经济发展速度迅猛,经济朝着信息化和虚拟化发展,经济形势错综复杂。在此背景下,企业在进行对外投资时,常常会面临诸多的不确定性和风险,如果这些不确定性和风险不能被企业所识别和控制,那么企业将会轻易遭受巨大的损失,甚至会导致破产。但是在传统风险管理导向下,这些不确定性及风险因素很难被识别及发现。所以,企业应该在风险管理导向下进行对外投资内部控制,以此来防范和化解各种投资风险,增强企业投资效率,确保企业向着科学、合理、健康的方向发展。本文主要围绕在风险管理导向下对外投资进行内部控制探讨。
With the rapid development of the economy, the economy is developing towards informatization and virtualization, and the economic situation is complicated. In this context, companies often face many uncertainties and risks when investing abroad. If these uncertainties and risks cannot be identified and controlled by the company, then the company will easily suffer huge losses, or even will Lead to bankruptcy. However, under the guidance of traditional risk management, these uncertainties and risk factors are difficult to identify and find. Therefore, enterprises should conduct internal control of foreign investment under the guidance of risk management, in order to prevent and resolve various investment risks, enhance the efficiency of corporate investment, and ensure that the company develops in a scientific, rational, and healthy direction. This article focuses on the internal control of foreign investment under the guidance of risk management.