论国有企业投资项目的内部控制与管理

On the Internal Control and Management of Investment Projects of State-owned Enterprises

随着我国国有企业的深化改革进度不断加快,许多国有企业不断拓展新业务,以获得较高的投资收益,获取更多的经济来源,提高自身的形象,促进国家社会经济的发展。投资决策的正确与否直接关系国有企业能否健康发展,错误的决策,容易使国有企业错失宝贵的发展机遇,影响企业的资金使用效益,甚至出现资金链断裂等现象。那么,如何科学有效地对投资项目进行内部控制与管理,成为越来越多国有企业必要而又迫切解决的问题。

With the continuous acceleration of the deepening reform of China's state-owned enterprises,many state-owned enterprises continue to expand new businesses in order to obtain higher investment returns,obtain more economic sources,improve their own image,and promote the country's social and economic development.The correctness of investment decisions is directly related to the healthy development of state-owned enterprises.Wrong decisions can easily cause state-owned enterprises to miss valuable development opportunities,affect the efficiency of the enterprise's capital use,and even break the capital chain.Then,how to scientifically and effectively carry out internal control and management of investment projects has become a necessary and urgent problem for more and more state-owned enterprises.