摘要
近年来，中国经济始终保持着稳定的发展势头和较快的发展速度。国民收入的增加
和旅游业的发展所带来的结果更是非同寻常。据统计，2019年旅游业对国民经济的贡献
率约为 13%，这意味着旅游业已成为国家经济社会结构的生态部分，是支撑国民经济可
持续发展的重要产业。市场经济形势复杂多变。中国企业面临巨大的外部风险，拥有无
限的机会，尤其是投资。他们经常面临各种威胁，如政治、市场、资本和项目本身。不
当的投资决策会导致严重的债务，公司内部控制制度是最有力的风险承担措施，它可以
有效地保证公司的投资安全。然而，由于外部环境的频繁变化、日益激烈的市场竞争以
及由于内部组织结构和业务流程的等级划分而缺乏活力，现有的内部控制流程变得缓慢
和无效。如何优化和完善内部控制流程，是我国企业投资管理体制面临的重大现实问题。
因此，在集团业务过程中，我们必须积极做好标准化投资项目管理工作，因为标准化投
资项目管理的成功将影响集团的生存和公司的发展。
作为一家典型的文化旅游项目投资国有企业，K文化旅游投资集团对项目决策的内
部控制对其发展具有重要的现实意义。在这方面，企业应将长期发展作为目标，旨在避
免无效或低效投资，然后在合理审计良好投资机会的基础上，做好项目决策的内部控制
工作。同时，集团必须在规范化投资分析的基础上为运营集团建立管理机制，以促进其
协调运作，提高其执行决策和实施决策的能力。本文以 K集团为研究对象，分析了 K
文化旅游投资集团项目的决策现状，特别介绍了集团内部控制现状，分析了项目决策过
程中内部控制存在的问题，如环境建设不到位、风险意识薄弱、控制流程需改进、信息
系统建设不完善以及监督机制不健全等问题，积极探究改善项目决策内部控制问题的有
效举措并引入保障措施等，以期帮助 K集团克服项目决策的困境，并为类似公司提供经
验，以便更好地开展投资活动和做出项目决策。
关键词：项目决策；内部控制；文化旅游
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ABSTRACT
In recent years, China's economy has always maintained a stable development trend and
a rapid pace of development. The results of increasing national income and developing
tourism are even more remarkable. According to statistics, the tourism industry contributed
about 11% to the national economy in 2016, which means that the tourism industry has
become an organic part of the country's construction of economic and social pattern and an
important industry supporting the sustainable development of the national economy. The
market economy environment is complex and changeable. Chinese enterprises face enormous
external risks while welcoming unlimited opportunities, especially investment business. They
often face a variety of risks such as policy, market, capital and project itself. Wrong
investment decisions will lead to heavy debts. Therefore, the enterprise's internal control
system is the most powerful means to resist risks, It can effectively escort the investment
safety of enterprises. However, with the frequent changes of the external environment, the
increasingly cruel market competition and the lack of vitality brought by the hierarchical
internal organizational structure and business process, the existing internal control process
becomes slow and ineffective. How to optimize and improve the internal control process is a
major practical problem faced by China's enterprise investment management. Therefore, in
the process of enterprise group, we need to actively do a good job in the standardized
management of investment projects, because the success of standardized management of
investment projects will have an impact on the survival of the group and the development of
the enterprise.
As a typical state-owned enterprise that invests in cultural tourism projects, K Cultural
Tourism Investment Group's internal control over project decision-making has important
practical significance for its development. In this regard, companies should take long-term
development as their goal, aiming to avoid ineffective or inefficient investments, and then, on
the basis of reasonable auditing of good investment opportunities, do a good job of internal
control for project decision-making. At the same time, the group must establish a management
mechanism for the operating group on the basis of standardized investment analysis to
promote its coordinated operation and improve its ability to implement decision-making and
implement decision-making. This article takes K Group as the research object, analyzes the
current decision-making status of the K Cultural Tourism Investment Group project,
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