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论文编号：	12500
作者编号：	2120183059
上传时间：	2021/6/14 10:07:11
中文题目：	TP集团公司股权投资业务内部控制优化研究
英文题目：	Research on internal control optimization of TP group''s equity investment business
指导老师：	王谦
中文关键字：	股权投资业务；内部控制；层次分析法
英文关键字：	Equity investment business; Internal control; The analytic hierarchy process
中文摘要：	在当前新一轮的国企改革中，一些大型国有企业集团公司为追求经济效益、扩大自身规模或调整产业结构广泛开展股权投资业务。但部分国有企业对股权投资业务内部控制重视程度不足、内部控制机制失效，导致投资决策盲目不科学、投资项目缺乏管理、投资程序不规范，股权投资项目最终没有达到预期收益，部分甚至一直处于低效、无效、放之任之的状态，造成国有资产投资效益低，资源浪费，给国家、企业和社会公众造成了重大的经济损失。 TP集团公司是国有特大型交通运输企业，股权投资业务主要覆盖了港口装卸、国际物流、工程建设和综合服务四大业务板块。TP集团公司在股权投资业务内部控制方面还存在一些问题。本文以TP集团公司为研究对象，运用文献分析法、案例研究法并结合调查问卷，对TP集团公司股权投资业务内部控制现状进行分析研究，利用AHP层次分析法对TP集团公司股权投资业务内部控制进行评价。基于评价结果，结合调查问卷的内容及TP集团公司内部控制现状，对其股权投资业务内部控制进行问题诊断。针对问题及原因，结合 TP集团公司实际情况，明确当前TP集团公司股权投资业务内部控制优化目标与需求，在加强股权投资业务内部环境建设，完善股权投资业务活动风险管理体系，强化股权投资业务内部控制活动，优化股权信息系统，强化投资业务内部评价与监督等五个方面提出了可行性措施。 本文不同于当前学界对于企业整体层面内部控制的研究，而是结合财政部《企业内部控制基本规范》聚焦于企业股权投资业务这一层面开展细致分析，本文的研究有利于TP集团公司改进股权投资业务内部控制体系与制度，提高企业投资回报，助力世界一流企业建设。另外TP集团公司作为国内物流航运大型国企，对该企业的研究和分析，也能对行业的友商起到一定的借鉴和参考作用。
英文摘要：	In the?new round of state-owned enterprise reform, some large-scale state-owned enterprise groups widely carry out equity investment business in order to pursue economic benefits, enterprise scale enlargement or adjust industrial structure. However, some state-owned enterprises do not pay enough attention to their internal control of equity investment business. The failure of internal control leads to unscientific investment, lack of management and nonstandard investment procedures. Finally, the investment projects fail to achieve the expected returns, and some of them are even in a state of low efficiency, resulting in?waste of resources in state-owned assets. Enterprises and the public have suffered?great economic losses. The TP group company is a state-owned transportation enterprise. Its equity investment business mainly covers port handling, international logistics, engineering construction and comprehensive services. There are?some problems in the internal control of equity investment business in TP group company. Taking TP group company as the research object, this paper analyzes and studies the internal control of equity investment business of TP group company by using literature analysis method, case study method and analytic hierarchy process?(AHP) combined with questionnaire, and evaluates the internal control of equity investment business of TP group company. Based on the evaluation results, combined with the content of the questionnaire and the current situation of internal control of TP group company, the problems of internal control of its equity investment business are diagnosed. In view of the problems and causes, the optimization objectives and demands of internal control of equity investment business of TP group company are clarified. Then 5?suggestions?are proposed:?strengthen the construction of internal control environment of equity investment business, improve the risk management system of equity investment business activities, strengthen the internal control activities of equity investment business, optimize the equity information system, and strengthen the internal evaluation and supervision of investment business. This thesis?is different from the current academic research on the overall level of internal control of enterprises. Focusing on the level of enterprise equity investment business, this paper carries?out a detailed analysis?combined with the Ministry of finance's "basic norms of enterprise internal control". This thesis?is conducive to improving?TP group’s internal control system of equity investment business?and improving?the return on investment.?In addition, TP group company, as a large state-owned logistics and shipping enterprise in China, the research and analysis of the enterprise can also play a reference role for the whole industry.
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