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由于企业投资活动的内部控制机制存在一定的不完善性,再加上治理层控制的失效,使得企业在投资决策过程中出现了盲目性和混乱性的行为,从而导致企业投资方案的失败。本文先对企业投资活动的内部控制制度失效的原因进行了分析,随后提出了进一步完善企业投资活动的内部控制机制的几点建议。
Due to the imperfection of the internal control mechanism of corporate investment activities and the failure of the control of the corporate governance, the blind and disordered behavior of the enterprises in the investment decision-making process has led to the failure of the corporate investment programs. This article first analyzes the reasons for the failure of the internal control system of the investment activities of enterprises and then puts forward some suggestions on how to further improve the internal control mechanism of the investment activities of the enterprises.