投资作为一种资金支出,往往在投入期不会立即产生效益,投资一旦执行就难以改变,所以投资的成败对于企业的未来发展影响深远。但是许多企业的投资内部控制却不尽人意,失败的案例很多,它们一个共同的特点就是忽视风险。因此,我们应建立起基于风险的内部控制,这样才能有的 As a kind of capital expenditure, investment often does not have immediate benefits during the investment period. Once the investment is implemented, it will be hard to change. Therefore, the success or failure of investment will have far-reaching impact on the future development of the enterprise. However, the internal control of many enterprises’ investment is not satisfactory, and there are many cases of failure. One of their common features is the neglect of risk. Therefore, we should establish a risk-based internal control, so that we can have