A study of risk control over strategic investment

摘要：

Strategic investment is capital expenditures that aims at strengthening a companys long-term competitive ability. The capital amount involved in strategic investment is enormous, and, more often than not, the direction of investment connects with the future strategic orientation. This paper, based on the analysis of traditional investment strategic risk, brings up the countermeasures against risks that come with strategic investment. First, when performing the strategic investment decision analysis, one should pay attention to such outer and inner non-financial information as a companys competitive advantage. Second, strategy and budgeting should be well connected. Third, control during event and auditing after event should be well implemented in the process of strategic investment.

关键词： strategy capital budgeting strategic capital budgeting balance scorecard

作者: Shuangcai ZHANG Yi ZHANG

作者单位: School of Management,Hebei University,Baoding 071002,P.R.China School of Management,Dalian University Dalian 116024,P.R.China

会议类型: 国际会议

会议名称: 2008 International Conference on Risk and Relianility Management(2008风险与可靠性管理国际会议)

会议地点: 北京

会议语种:英文

页码: 165-169

在线出版日期: 2008-11-10（万方平台首次上网日期，不代表论文的发表时间）