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论文编号：	5374
作者编号：	2120102764
上传时间：	2013/6/6 23:19:30
中文题目：	家族企业的内部控制研究——以X公司为例
英文题目：	Research On Internal Control Of Family Enterprises--A Case Study Of Company X
指导老师：	张晓农
中文关键字：	家族企业;内部控制;制度完善
英文关键字：	Family enterprise;internal control;system improvement
中文摘要：	家族企业是人类历史上一种极其古老的组织形式，可以说在私有制经济条件下，早期产生的企业都是以家族企业的形式萌生并发展的。在全世界范围内，不管是发达国家抑或是发展中国家中，家族企业都广泛存在并顽强的生长着，为世界经济的发展做出不可限量的贡献。在我国改革开放的30多年间，以家族企业为代表的民营经济在拉动工业总产值、增加销售收入、完成固定资产投资、实现利税、扩大出口总额以及促进居民就业等方面发挥着越来越重要的作用。然而近来随着经济环境的变化加剧以及现代企业管理的要求提高，家族企业的内部控制问题开始不断暴露，这些问题在一定程度上阻碍了家族企业的做大做强，并导致很多家族企业的短命现象。因此，建立并完善我国家族企业的内部控制显得尤为重要。本文遵循发现问题、分析问题和解决问题的逻辑。从内部控制的基本概念出发，本文对国内外内部控制理论的发展过程以及研究成果进行了详细的回顾与介绍。在界定家族企业概念的基础上，结合内部控制理论梳理了目前关于家族企业内部控制问题的研究现状及研究不足，总结我国家族企业在内部控制方面常见的问题，并对产生这些问题的内外部原因进行了深入分析。为实现理论与实践的结合，本文以X公司为例，深入分析了该公司当前存在的内部控制缺陷及其成因，并结合COSO报告和《内部控制基本规范》的相关内容，尝试提出完善该案例公司内部控制体系的建议，以期能对此类民营家族企业的内部控制完善提供一定的借鉴和参考意义。
英文摘要：	In human history, family business is a very old form of organization. In the condition of private ownership economy, almost all of the early enterprises are initiated and developed in the form of family enterprises. Across the world, family business is so widespread and strong growing no matter in the developed countries or developing countries, making enormous contribution to the development of world economy. During the 30 years of reforming and opening-up in China, the private economy represented by family firms plays an increasingly important role in pulling the gross value of industrial output, increasing sales revenue, investment in fixed assets, taxes and employment, expanding exports and promoting residents. However, recently as the intensified change of economic environment and the requirements of modern enterprise management, the internal control problems of family enterprise began to be constantly exposed. These problems have hindered the development of family enterprises in a certain extent, and cause a lot of family business short-lived. Therefore, it is particularly important to establish and perfect our country family enterprise internal control. The logic of this article is raising problems, analyzing problems and solving problems, starting from the basic concepts of internal control reviews and introduces the development of domestic and foreign internal control theory and research findings in details. Based on the definition of family business concepts and the internal control theory, this paper induces the present research status and insufficiency of researching on the problem of family enterprise internal controlling, then summarizes the common problems of family enterprise internal controlling, and analyses the internal and external causes of these problems deeply. This paper takes company X as an example and analyses causes of the problems in this company. Combined with the relevant contents of COSO report and the "Basic Specification of Internal Control ", this article tries to make suggestions to perfect its internal control system and to give certain reference to such private family enterprise.
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