摘要
设计了企业投资循环内部控制机制,明确了企业投资应当保证达到的目标以及投资循环内部控制流程.提出8个投资循环内部控制的关键控制点,为企业规范投资行为、监控投资过程、实现投资利润的最大化提供理论参考借鉴.
The internal controlling mechanism of enterprises investment cycle is designed. The investment goal and the internal controlling processes of investment cycle are clarified. Eight key controlling points of internal controlling strategy of enterprises investment cycle are proposed to provide reference for the enterprises to standardize their investment activities, monitor their investment procedure and maximize their profits.
出处
《西安工程大学学报》
CAS
2012年第5期687-691,共5页
Journal of Xi’an Polytechnic University
关键词
投资循环
内部控制
控制点
investment cycle internal controlling control points
