中小企业内部控制和风险投资.doc

外文文献翻译原文：SME Internal Control and Risk of Investment资料来源： The small and medium enterprises in the creation, growth and expansion process of development, will continue to invest. As the international situation and the unpredictability of national policies and the enterprise's own policy mistakes and other factors, the Investment activities of small and medium enterprises could have caused loss of business. In order to investment losses to an acceptable level, the article analyzes the small and medium enterprises in the investment process in the risks of their own characteristics for SMEs 4:00 creatively put forward the Strategy deal with investment risk.Keywords： investment risk; risk factors; risk analysis; Risk Control Measures 30 years of reform and opening up, China's small and medium enterprises are the most significant development. China's GDP growth of SMEs and for the transfer of rural surplus labor force has made tremendous contributions. But in the current turbulence in international financial situation and the overall slowdown in the Development of the domestic Economic environment, the survival of small and medium enterprises, development has encountered greater difficulties. The author conducted surveys in Nantong, Jiangsu Province, studied dozens of small and medium enterprises, the note: Due to the lack of corporate structure, management of small and medium enterprises, rejection of the modern Enterprise Management system and other factors, plus limited by the quality of personnel, lack of risk awareness and so on, small and medium Enterprises are often mistakes in investment decisions, investment program and unscientific or ineffective implementation can not achieve the expected benefits. I. Review of the LiteratureInternal control is a topic of old and young, it experienced an internal constraints, internal control systems, internal control Structure and internal control integrated framework of the four stages. In this process, mankind has achieved fruitful results, internal control theory is getting more sophisticated internal control Research in depth and breadth has made tremendous progress (Yang Zhou Nan, Wu Xin, 2007). In order to give full play to the effectiveness of internal control, people study a variety of ways, but often from a theoretical point of view to solve the problem well, such as the emphasis on building a scientific and effective corporate governance structure, strengthen internal auditing controls (Meng Yan, Sun Lihong, 2004) to "learning-oriented" basic framework for the redevelopment of the concept of internal control to build is based on behavior and not just in terms of improving the internal control (Yangxiong Sheng, 2006) and so on.As the risk of imported goods for the term (risk), according to Aiwaerde (Ewald) research, its from the Italian risque, be understood as the danger of an objective reality, showing a natural phenomenon (Li Zhonghua, 2008). Risks are the introduction of Finance, after the original is no longer a natural phenomenon. Financial Risk refers to the financial system so that the risk factors that exist in a particular accounting entity losses uncertainty. Theorists and practitioners on how internal controls (including accounting control) to effectively guard against financial risks undertaken massive research. Internal control practices and measures not only in business (mainly large-scale enterprise group) level, also at the national level, and even international levels to develop. Internal control practices and measures to develop the main body, there have been businesses, civil society and governments to work together the situation in China has mainly taken the form of administrative regulations to develop (TSE Chi Wah, 2007), such as The People's Republic of China Ministry of Finance on March 2, 2007 issue "on the issuance of" internal control practices - Basic Standards "and 17 specific standards (draft) of the notice" (accounting will be [2007] 7). The theoretical research and administrative regulations of the scholars and the positive significance of large enterprise groups, can the owners of small and medium enterprises, its applicability to be improved. Internal controls we have studied the ultimate goal is to help companies control risk, but not for research studies, in order to regulate the norms, we should be concerned about the audience research also includes a large number of small business owners. To this end, as a very practical researcher, an obligation to use popular language and the most direct way to tell small business owners, their businesses may be what risks, what measures should be taken to control risk. Therefore, in order to help SMEs to avoid investment failure, this article only the SME Investment Risk and internal control measures to make the following exploratory research. Second, the concept of investment and the scope of Investments refer to a speci。