我国家族企业内部控制现状分析.pdfVIP

我国家族企业内部控制现状分析 摘 要 在现代人的印象中，家族企业也许是一种落后的企业形式，用家族的规则来 管理企业也是一种落伍的管理方法。但是，无论是发达国家还是发展中国家，家 族企业都大量顽强地生存和发展着。近年来许多学者也投入到家族企业的研究 中。 本文依据家族企业的生命周期理论，采用比较研究的方法，分阶段来考察适 合中国家族企业发展的内部控制模式。首先对家族企业创业阶段自发形成的亲情 内部控制模式及其存在合理性进行了分析，指出这种控制模式给家族企业的进一 步发展带来的障碍，进而针对这些障碍提出了改进方法，并提出家族企业下一阶 段适用的内部控制模式，得出此制度控制模式在家族企业的成熟阶段可以更好的 提升家族企业的绩效及家族式企业的可持续发展。最后，文章以北京龙湾企业实 际为背景，分析该公司内部控制存在的问题，并提出相应策略。 关键词: 家族企业 内部控制； 亲情内部控制 制度控制 I 我国家族企业内部控制现状分析 Abstract In the impression of modern people, family firms represent behindhand firms. Using the family mode of management is also a behindhand management method. But, no matter family firms are in the developed countries or developing countries, most of the family firms are striking for survival and growth. Recently, many scholars have carried out researches on the family firms. This paper will base on the lifecycle theory of family firms. It adopts comparing and step by step research method to study the mode of internal control for the China family firms. Firstly, the spontaneous internal control of the growing family firms for its existing reasonability are analyzed. It points out that this mode will prevent the family firms from further development. Then, the paper aims at the method of improvements for these obstacles. The next mode of internal control suitable for the family firms are concluded from these fundamental analysis. This mode will be better for the family firms during the matured phase to improve its performance and maintain its continuous growth. Then, this paper summaries the background of the case study of the longwan family fir