近 年来 ,在对一些国有大中型企业审计中发现 ,目前我国国有大中型企业投资管理方面问题较多 ,影响了企业的进一步改革和发展 ,大大增加了国有资产保值增值的难度 ,造成了相当数量国有资产的流失。笔者现对审计中发现的问题提出改进意见 ,与同行们探讨。一、投资管理中存在的主 In recent years, some state-owned large and medium-sized enterprises audit found that, at present, China’s state-owned large and medium-sized enterprise investment management more problems, affecting the further reform and development of enterprises, greatly increasing the difficulty of the preservation and appreciation of state-owned assets, resulting in a considerable amount The loss of state assets. The author is now on the problems found in the audit put forward suggestions for improvement, with colleagues to explore. First, the existence of the main investment management