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本文以某大型国企投资的多晶硅项目为例,来对财务监管框架下的国有企业项目投资内部控制进行研究。本文首先分析了国有企业项目投资内部控制主要存在的问题,其次,从加强国有企业项目投资的可行性研究、评估与决策环节的控制;加强国有企业投资业务职责分工与授权批准控制;加强国有企业项目投资活动监督检查;加强预算控制;加强全面财务成本控制;加强资产管理的内部会计控制等方面就财务监管框架下如何加强国有企业项目投资内部控制提出了自己的建议和看法,具有一定的参考价值。
This paper takes a polysilicon project invested by a large state-owned enterprise as an example to study the internal control of project investment in state-owned enterprises in the framework of financial regulation. This paper first analyzes the main problems existing in the internal control of project investment in state-owned enterprises, and secondly, it studies the feasibility study, evaluation and decision-making of the project investment in state-owned enterprises; strengthens the division of responsibilities and authorization approval of investment in state-owned enterprises; Project supervision and inspection of investment activities; strengthening budget control; strengthening overall financial cost control; strengthening internal accounting control of asset management and so on, putting forward my own suggestions and opinions on how to strengthen the internal control of state-owned enterprises’ project investment under the framework of financial supervision, with some reference value.