企业对外投资的内部控制

The Internal Control of Enterprise's Investments Abroad

简要介绍了企业对外投资的概念及目的,重点对企业对外投资内部控制制度的关键点,包括投资立项、评估、决策、实施、检查等进行了阐述。

This paper introduces briefly the concepts and targets of enterprise＇s investments abroad, and expounds emphatically the key points of the internal control of enterprise＇s investments abroad, which include the establishing, evaluating, decision-making, implementing, and checking, etc. of the investment project.