风险投资项目的财务监控问题研究摘要在我国,由于最近几年来,国内的风险投资业迅速崛起,风险投资的一些比较显著的特点已经成为共识,许多机构包括政府、证券公司、上市公司、外资金融机构等纷纷介入中国风险投资,我国的风险投资业取得了长足的发展。但是,由于发展时间短,仍存在信息不对称和退出机制不健全等问题,需要研究和思考解决措施。究其原因,最主要的就是缺乏对风险投资项目进行有效的、适时的财务监控。本文是在投资公司的角度展开论题分析的。因此,必须建立一个与被投资企业之间时时互动的财务监控机制,这一机制在风险企业发展的不同阶段发挥着不同的作用。作为积极的投资者,在这一机制的作用下,风险投资公司对风险企业建立完整的财务监控体系,关注企业发展的全过程,启动对企业发展的质量评价、技术创新能力检测、风险评估机制,从而达到提升投资价值得目的。关键词:风险投资,投资公司,财务监控机制RiskinvestmentprojectfinancialmonitoringresearchABSTRACTInChina,inrecentyears,therapidriseofdomesticventurecapitalinvestmentindustry,someofthemoreobviouscharacteristicsofventurecapitalinvestmenthasbecometheconsensusofmanyinstitutions,includingthegovernment,securitiescompanies,listedcompanies,foreignfinancialinstitutionshavebeeninvolvedChineseriskinvestment,riskinvestmentindustryofourcountryhasmadegreatprogress.However,duetotheshortdevelopmenttime,therearestillproblemssuchasinformationasymmetryandexitmechanismisnotperfect,needtostudyandsolvemeasures.Themainreasonisthelackofeffectiveandtimelyfinancialmonitoringofventurecapitalprojects.Thisarticleisfromtheperspectiveoftheinvestmentcompany.Therefore,itisnecessarytoestablishafinancialmonitoringmechanismwhichisalwaysinteractingwiththeinvestedenterprises,whichplaysadifferentroleinthedifferentstagesofthedevelopmentofventureenterprises.Asanactiveinvestor,inthismechanism,theVcfirmtoestablishcompletefinancialmonitoringsystemofventureenterprise,attentionthewholeprocessofenterprisedevelopment,qualityevaluation,startingonthedevelopmentoftheenterprisetechnologyinnovationabilitytesting,riskassessmentmechanism,soastoenhancetheinvestmentvalueofpurpose.KEYWORDS:venturecapital,investmentcompanies,financialmonitoringmechanism目录1风险投资项目的财务监控的相关理论..................................11.1风险投资的基础概念..........................................11.1.1风险投资的含义.........................................11.1.2风险投资的特点.........................................11.1.3风险因素...............................................21.1.4风险投资的意义.........................................21.2财务监控的内容..............................................31.2.1财务监控的含义.........................................31.2.2财务监控的组成.........................................41.2.3财务监控的意义.........................................41.2.4风险投资项目的财务监控.................................52加强风险投资项目的财务监控的重要意义..............................63当前风险投资项目的财务监控存在的问题..............................73.1财务监控的岗位设置不合理....................................73.2风险投资项目的财务监控制度不完善............................73.3风险投资公司和风险企业之间信息不对称........................73.4风险投资退出机制不健全......................................84改进风险投资项目的财务监控的对策措施..............................94.1派驻董事、财务总监到风险企业进行财务监控....................94.1.1派驻董事,辅助决策.....................................94.1.2推行财务总监委派...