本文基于中国铁建股份有限公司沙特麦加轻轨项目案例,从内部控制角度出发,运用模糊综合评价法,对工程项目投标、评标过程中各种风险因素进行研究分析,深入分析中国铁建沙特麦加项目的亏损原因,进而为企业集团海外投资风险管理研究指明方向。 Based on the case of Saudi Mecca light rail project of China Railway Construction Co., Ltd., from the perspective of internal control, this article uses a fuzzy comprehensive evaluation method to conduct research and analysis on various risk factors in the project bidding and evaluation process, and in-depth analysis of China Railway Construction Saudi Arabia. The reason for the loss of the Mecca project has pointed out the directions for the research on overseas investment risk management of enterprise groups.