NY公司投资活动内部控制优化研究
摘要
内部控制在现代企业管理中愈发受到企业的重视，它是为提高运行效率，降低
委托代理成本，完善企业的组织架构，防止职权滥用等失当行为而建立起来的内部
管理控制系统。内部控制体制机制如果运行有效，能够起到预防企业财务舞弊的作
用，改进企业的经营方式和管理体制，为企业持续健康发展提供必要的支撑保障。
投资活动涉及大量的资金运作，是推动企业不断发展的有力手段，也是可持续发展
的重要前提。科学有效的内部控制制度能够使企业对资金的利用更加充分有效，帮
助企业稳健地扩大经营规模、提高经济效益，很大程度避免因信息不对称、管理者
非理性的决策行为、管理机制不完善等因素造成的投资失败现象，帮助企业更好地
开展投资活动。
NY公司作为一家以商业运营为主的大型民营企业，面对跨行业投资的状况，其
所要面对的投资活动风险也比较大，因此，NY公司合理有效的投资活动内部控制就
更加重要。基于此，本文选题NY公司投资活动内部控制优化研究，旨在研究探讨现
代企业在投资活动中存在的内部控制问题，分析问题出现的原因，并提出相应的优
化对策建议，为进一步保障NY公司投资活动健康有序发展提供参考。
本文首先介绍了投资活动内部控制的研究背景和意义，系统性的梳理了国内外
投资活动内部控制的研究现状，然后，明确了与投资活动有关的内部控制相关概
念、理论基础和法律法规，以此为基础，将NY公司投资活动内部控制作为研究对
象，运用文献研究、实地考察、案例分析等方法，介绍了NY公司基本情况和组织架
构，考量了其内部控制的整体建设现状，深入挖掘NY公司投资活动流程设计中存在
的风险点，找出NY公司在投资活动内部控制中存在的主要问题，剖析原因，并针对
性地提出NY公司投资活动内部控制的优化解决方案，最后，对全文进行了总结和展
望，以期能够为同类公司投资活动内部控制的完善有借鉴作用。
关键词：投资活动；内部控制；优化对策
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NY公司投资活动内部控制优化研究
ABSTRACT
Internal control plays a very important role in modern enterprise management, and has
been paid more and more attention by enterprises. It is an internal management mechanism
and system established to improve the operation efficiency of enterprises, reduce the cost of
principal-agent, reduce and eliminate waste, fraud, abuse of power and other misconduct.
Effective internal control can prevent financial fraud, improve the level of operation and
management, and help enterprises develop healthily and sustainably. Investment activities
involve a large amount of capital operation, is a powerful means to promote the continuous
development of enterprises, but also an important premise of sustainable development.
Scientific and effective internal control system can make the enterprise fully effective use of
the money, help enterprise steadily expand the scale of operation, improve the economic
benefit, largely avoided because of information asymmetry, managers irrational decision-
making behavior, imperfect management mechanism caused by factors such as investment
failure phenomenon, make the enterprise investment activities to good conduct.
NY Company, as a large private enterprise mainly engaged in commercial operations,
is faced with difficulties in making breakthroughs in the original industry and the coexistence
of risks and opportunities such as cross-industry investment, and its investment activities are
facing relatively high risks. Therefore, the requirements for the effectiveness of internal
control of NY company's investment activities are becoming higher and higher. Based on
this, this paper selected NY company investment activities internal control optimization
research, aiming to study and discuss the internal control problems existing in the investment
activities of modern enterprises, the reasons are analyzed and corresponding optimization
solutions are put forward to provide reference for effectively ensuring the effectiveness of
NY company's internal control of investment activities.
This paper firstly introduces the research background and significance of internal
control of investment activities, systematically combs the research status of internal control
of investment activities at home and abroad.Second, define the related to investment
activities of the internal control related concept, theoretical foundation and the laws and
regulations, on this basis, to NY company investment activities of the internal control as the
research object, this paper introduces the basic situation and organizational structure of the
company by literature research, field investigation, case analysis and other methods, NY
company consider its overall construction status quo of internal control, Dig deeply into the
risk points existing in the design of NY company's investment activity process, find out the
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