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目前,很多企业都开始进行项目的对外投资,投资收益逐渐成为其他企业净利润的来源之一。但是如果企业盲目地进行项目投资,不对其进行可行性评估、跟踪分析监控等会使得企业的项目投资失败,严重的甚至会影响企业主营业务的经营。因此,应建立投资项目的内部控制和管理制度,为企业的项目投资取得预期的投资收益提供保障。
At present, many enterprises have started to make overseas investments in projects, and investment returns have gradually become one of the sources of net profits for other enterprises. However, if a company blindly invests in the project, fails to assess its feasibility, monitors the monitoring and so on, the project investment of the enterprise will fail, which may even seriously affect the operation of the main business of the enterprise. Therefore, the internal control and management system of investment projects should be established to provide guarantee for the project investment of enterprises to achieve the expected return on investment.