本科生毕业论文中国企业对外投资的风险控制.doc

Shanghai Lixin University of Commerce 本科生毕业论文 中国企业对外投资的风险控制 Risk Control of the Foreign Investment in Chinese enterprises 学生姓名 史隽一 指导教师 卢超 级 别 2007级 学 院 会计与财务 专 业 审计学 班 级 学 号 0712010232 2011 年 3 月 5 日 摘要 随着我国改革开放的不断深入，我国与世界各国的经贸关系越来越紧密。许多企业为实现快速增长，开始选择开展加工贸易发展国际工程承包业务等。1/3 处于亏损状态。可见，加强我国企业对外投资的风险管理和控制是十分必要的。本文首先从对外投资的现状及特点入手，不难发现，对外投资面临着众多的风险因素，对于风险的识别分析与衡量是对外投资风险控制的前提和基础。其次，本文从我国企业对外投资的众多失败案例中分析风险及成因，针对案例探索风险控制的有效途径，同时从企业内部控制角度出发，以寻求在企业内部管理运营中能够做到的风险控制的重点。最后，根据当前经济全球化及金融危机的现状，我们可以看到，我国正在面临对外投资“危机下的机遇”。本文认为政府应当从不同方面给予企业适当的扶持与鼓励，只有政府与企业共同努力才能够实现我国企业对外投资的顺利发展。 关键词：对外投资；投资风险；风险控制 Abstract With the reform and opening up, China has ever closer economic and trade relations with other countries in the world. Many Chinese enterprises want to achieve rapid growth, began to select foreign direct investment and carry out processing trade, international project contracting and so on. In fact, these foreign investment activities have become the way of expending international markets, and improving their industrial structure, participation in economic globalization, the inevitable choice and so on. However, with the instability of international political and economic environment, lack of experience in overseas investment and risk management awareness, foreign investment risk will become increasingly prominent. Department of Commerce statistics show that in recent years, Chinas foreign direct investment enterprises, about 1 / 3 at a loss. It is obviously that to enhance risk management and control in foreign investment of listed companies is necessary. Firstly, from the present situation and characteristics of foreign investment to start, it is easy to know that foreign investment faces a number of risk factors. The premise and foundation is the identification of risk analysis and risk control measure in foreign investment. Secondly, the essay starts with the analysis of the