摘要
中国中央企业在“一带一路”投资中扮演着主力军角色,然而,部分央企未能有效管控境外投资风险,类似中国铁建股份有限公司沙特阿拉伯麦加轻轨项目巨亏案例并不鲜见。为此,本文专题讨论了中国央企印度尼西亚投资风险管控问题,通过梳理中国审计署历年境外投资审计报告,总结中国央企境外投资亏损的常见致险因素,对中国交通建设集团有限公司印度尼西亚巨港轻轨与中国铁建股份有限公司沙特阿拉伯麦加轻轨进行双案例比较研究,详细揭示了中国央企境外投资盈亏的致险因素和化解策略,最后,结合印度尼西亚国情,对中国央企赴印度尼西亚投资风险要素进行识别分析,提出投前实施风险管控、投后构建审计监督的建议。
The Chinesecentral enterprises have played a leading role in“Belt and Road”investment.However,some central enterprises failed to effectively control the risks of overseas investment.It is not uncommon to see a huge loss in the caseofthe Mecca Light Rail in Saudi Arabia by the China Railway Construction Corporation Limited(CRC).Therefore,this paper discusses the risk management and control of Chinese state-owned enterprises’investment in Indonesia.Combing the overseas investment audit reports of China audit office over the years,this paper summarizes the common risk factors of overseas investment losses of Chinese state-owned enterprises,and conducts a comparative study of the two cases of Saudi Mecca Light Rail(by CRC)and Indonesia Palembang Light Railby China Communications Construction Group Co.,Ltd.Moreover,it reveals the risk factors and solution strategies of Chinese central enterprises’overseas investment profit and loss.Finally,combined with Indonesia’s national conditions,the paper identifies and analyzes the risk factors of Chinese central enterprises’overseas investment in Indonesia,and puts forward suggestions on risk control before investment and audit supervision after investment.
作者
李晗
贺淑娟
朱金琪
LI Han;HE Shujuan;ZHU Jinqi
出处
《东南亚纵横》
2020年第3期36-46,共11页
Crossroads:Southeast Asian Studies
基金
广东省2009-2020年度会计科研立项项目《我国央企印尼投资的风险管控和跨境审计研究》
广东省高校本科教学质量工程及教学改革立项项目《慕课冲击下的传统会计课堂翻转创新》
广东省审计厅2020年度重点科研课题《国家审计服务重大突发事件慈善组织应急管理的作用研究》资助。
关键词
印度尼西亚
中国央企
投资
风险管控
跨境审计
Indonesia
Central Enterprises of China
Investment
Risk Control
Cross-Border Audit