摘要
企业投资效率受到其内部治理状况与外部市场机制成熟程度的综合影响。中小创企业投资效率的影响因素应主要强调自身的内部控制问题。主要问题有投资战略不明确、制衡机制不健全、管控模式不合理和财务制度不规范。中小创企业可以结合自身的管理基础与控制环境,以投资战略、制衡机制、管控模式与财务制度为一体的投资效率提升框架采取综合解决措施。
Investment efficiency is the key index of enterprise investment effect.Investment efficiency is affected by both internal governance and external market mechanism.The influencing factors of investment efficiency of small and medium-sized enterprises should emphasize their own internal control problems:unclear investment strategy,imperfect checks and balances mechanism,unreasonable management and control mode and non-standard financial system.Based on these,this paper explores the investment efficiency promotion framework which integrates investment strategy,checks and balances mechanism,management and control mode and financial system.Combining with the management foundation and control environment of enterprises,the framework provides comprehensive solutions to the investment efficiency problems of enterprises.The framework takes the internal control of enterprises as the core,and emphasizes the problems of enterprises themselves.It has important theoretical value and application value for guiding the practice of enterprise investment efficiency.
出处
《滁州学院学报》
2019年第6期9-13,18,共6页
Journal of Chuzhou University
基金
安徽省教育厅高校人文社科研究资助项目(SK2017A0680)
安徽省人文社科重点项目(SK2018A0651)
安徽新华学院校级科研资助项目(2017rw013).
关键词
投资效率
中小创企业
内部控制
investmentefficiency
small and medium-sized enterprises
internal control
