国有企业股权投资行为的内部审计实践研究

Research on Internal Audit Practice of State-owned Enterprises' Equity Investment Behavior

近几年来,国有企业的深化改革使得国有企业逐渐将发展重心从发展主体实业转型到以主体实业为基础,以资本运作为手段,发挥国有资产在国民经济中的重要影响力,稳妥地发展股权投资业务,完成国有资产保值增值的根本目标。本文在梳理国有企业股权投资项目管理流程的基础上,分析当前实务中存在的问题,并从内部审计的视角给出问题的解决对策。

In recent years,with the deepening reform of state-owned enterprises,they have gradually shifted their focus from the development of the main industry to steadily developing equity investment business based on the main industry,using capital as a mean to exert the important influence of state-owned assets in the national economy,and achieving the goal of maintaining and increasing the value of state-owned assets.On the basis of combing the management process of equity investment projects in state-owned enterprises,this paper analyzes the existing problems in current practice and gives some solutions from the perspective of internal audit.