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论文编号：	5848
作者编号：	2120112612
上传时间：	2013/12/5 13:38:25
中文题目：	家族企业MAX公司内部控制研究
英文题目：	Research on the internal control of family business MAX
指导老师：	王全喜
中文关键字：	家族企业；内控管理；内控监督；风险控制；成本效益
英文关键字：	Family Business, Internal Control, Internal Supervision, Risk Control, Cost Benefit
中文摘要：	随着我国经济的飞速发展，家族企业数量大幅增加，在经济中占据举足轻重的地位。据商务部资料显示，每年我国约有15万家族企业应运而生，然而其平均寿命只有3至5年，我国家族企业的发展态势与欧美等发达国家相比还有很大差距。借鉴西方发达国家家族企业的丰富经验，对于缩短我国家族企业从低级阶段向高级阶段的发展进程，保证其在可持续发展道路上走得既快又稳有着重要的意义。事实上，家族企业能否长期稳定的运行与其内控是否有效紧密相关，随着全球金融危机愈演愈烈，由于内控失效导致破产的企业越来越多，而有效的内控管理能够大大降低企业的经营风险和财务风险。因此，本文基于这样一个背景，以拥有84年发展史的德国最大的家族建筑企业MAX公司为例，对其现有的欧洲先进的内控机制存在的优势进行分析，从中找出值得肯定的经验和做法，为我国广大家族企业的可持续发展提供借鉴。同时本文也深入分析了MAX公司作为家族企业，内控存在的问题及成因。提出了MAX公司内控优化方案和具体的保障性措施，有利于MAX公司进一步发展壮大的同时，也为我国的家族企业存在问题的相似之处提供了有效的借鉴意义。本文通过案例对家族企业内部控制进行研究，共分为七个部分：第一部分，为前言，阐述本文的研究背景和意义；说明了文中应用到的研究方法和研究内容。第二部分，为本文涉及的概念界定、理论基础和文献回顾。主要介绍了本文中应用到的家族企业的概念，内控的概念，并分析了家族企业的特点；与此同时，回顾了本文相关的理论基础及国内外文献研究。第三部分，以家族企业MAX公司为例，介绍其欧洲先进的NAVISION内控系统，家族企业内控由于自身特点而尚存的弊端，并分析了其中的原因。第四部分，从风险控制角度和成本效益角度出发，提出MAX公司内控优化的原则和方案。第五部分，按照内控框架提出了MAX公司内控管理具体措施，在这部分中，重点讨论了作为内部控制五要素之一的内控监督机制，深入研究了其影响因素、遵循原则、管理理念等，为内控有效运行提供有力保障。第六部分，得出本文结论，通过本文的研究，建立一个针对家族企业特点的内部控制模式，为提高家族企业的内控有效性提供理论参考。
英文摘要：	Along with our country’s economy developing quickly, family business increase fast and play an important role in our national economy. According to the data from commerce department of China, there are about 150 thousand new family firms emerge every year. However, the average life of the enterprises is only 3 to 5 years. There is still a huge disparity between our family enterprises and family companies in developed countries like Europe and America. There is a great significance from learning experienced western family business, which will make our process shorter from lower stage to advanced stage and insure our suitable development road not only fast but also stable. In fact, whether family business can operate stable or not has a closely related with the effectiveness of the internal control. Under the circumstance of economic crisis more and more serious, a lot of family firms go bankrupt mainly because of the un- effectiveness internal control management. But in fact, effectiveness of internal control can greatly reduce the company’s business risk and financial risk. Therefore, this essay is based on the background above, taking MAX Corporation for example, which is the largest family building enterprise with 84 years history in Germany. This essay analyzes the advanced European internal control system of MAX Corporation and finds out the positive experiences and practices. Meanwhile, this paper also analyzes the problems and reasons still existing in MAX Corporation’s internal control management, which exists very common in family business. The study supplies an optimum proposal and specific measures in order to insure MAX Corporation make a further development. At the same time, the research can provide effective reference for China's family business which has the similar problems. This study is divided into seven parts: The first part is introduction. Mainly elaborates the background and significance of this study; introduces the current research situation of domestic and foreign; summarizes research methods and the content. The second part is the related concepts and theoretical basis. It mainly introduces the concepts of family business; the definition of the internal control; reviews the relevant theoretical research and documents in this paper. The third part is taking MAX Corporation-family business for example. Mainly introduces the advanced European internal control system-NAVISION; presents weakness and problems in family business internal control system; and analyzes the reasons. The fourth part is about the optimum principle and measurement from risk control angle and the cost benefit perspective. The fifth part is the establishment of the specific solution of family business' internal control management. In this part, mainly discusses internal supervision mode which as one of the five elements of internal control mechanism, studies its influencing factors, principles and management philosophy deeply; provides a strong guarantee for the effective operation of internal control. The sixth part, the thesis draws a conclusion. Through a series of studies, the establishment of a suitable family business internal control mode, in order to improve the effectiveness of internal control of family business and provide a theoretical reference.
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