论文部分内容阅读
企业对外投资过程中,时常会面临多种风险,倘若不对风险实施有效控制,则会使企业遭受巨大的损失。但在风险管理导向下,传统内部控制策略已经难以较好的满足对外投资的需求,因此企业以风险管理导向为依据,不断完善对外投资的内部控制就极为重要。本文对风险管理导向下对外投资的内部控制策略进行了探讨,以期提高企业对外投资的内部控制水平。
In the course of overseas investment, enterprises often face many kinds of risks. If they do not effectively control the risks, the enterprises will suffer huge losses. However, under the guidance of risk management, the traditional internal control strategy has been difficult to meet the needs of foreign investment. Therefore, based on the risk management orientation, it is very important for the enterprise to continuously improve the internal control of foreign investment. This article explores the internal control strategy of foreign investment under the guidance of risk management in order to improve the level of internal control of enterprises’ overseas investment.