审计企业对外投资应引起重视王志祥，郭枋随着改革的不断深入．证券市场的迅猛发展，企业筹资、投资的范围与渠道有了大的拓展，相继出现了股份制、有限责任制、企业债券等多种形式。因此，企业的投资行为在不断发展，短期投资和长期投资的数额在扩大，特别是企业提出“主... Auditing foreign investment enterprises should pay attention to Wang Zhixiang, Guo 枋 with the deepening of reform. With the rapid development of securities market, the scope and channels of fund-raising and investment of enterprises have been greatly expanded. There have been various forms such as shareholding system, limited liability system and corporate bonds. Therefore, the continuous development of investment behavior of enterprises, the amount of short-term investments and long-term investment is expanding, in particular, enterprises put forward "the main ...