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论文编号：	7545
作者编号：	2120123102
上传时间：	2015/6/12 22:03:50
中文题目：	SN公司内部控制环境研究——基于家族企业生命周期视角
英文题目：	Research on the Internal Control Environment of SN Company: From the Perspective of Family Enterprise Life Cycle
指导老师：	郝臣
中文关键字：	家族企业；内部控制环境；企业生命周期；公司治理
英文关键字：	Family Enterprises; The Internal Control Environment; Enterprise Life Cycle; Corporate Governance
中文摘要：	当下正值创业潮，新创企业大多以民营中小企业为主，发展以家族企业为主导的民营经济，对于解决就业压力和提高国民经济水平都具有极其重要的现实意义。然而，我国家族企业生命力普遍较弱，难以持续发展，需要有效的内部控制体系帮助其抑制家族治理的风险和弊端，延长其生命周期。 本文以COSO报告为根据，将内部控制环境六个要素内容（诚信和道德价值观念、员工的胜任能力、治理层的参与程度、管理层的理念和经营风格、组织结构及职权与责任的分配、人力资源政策与实务）归纳成三个分类，即公司治理、人力资源和企业文化。在企业生命周期视角下，分别分析了家族企业在各生命周期阶段中内部控制环境方面的特点和关注重点。在此基础上对案例企业SN公司进行研究梳理，判断其现处于成长阶段，分别从公司治理、人力资源政策和企业文化的角度总结出其在内部控制环境方面存在的问题。问题主要包括：治理层虚设、参与监督程度不高；组织结构混乱、职权与责任分配不明确；组织机制障碍；对员工胜任能力缺乏严明的考核机制；人力资源家族化弊端；缺乏有效的激励和约束机制；管理层的经营风格趋于保守；管理层对内控环境的认识度和重视度不足；没有建立起强调诚信道德观的内控企业文化约束等。并针对以上问题提出完善和改进建议。 作为企业的一种基础性氛围，内部控制环境能对企业的方针政策起到弱化或增强的作用，直接影响其他内部控制要素，是内部控制有效运行的前提和基础。家族企业应该重视内部控制环境的建立健全，良好的企业内部控制环境能降低家族企业的经营风险，帮助企业提高经营效率和效果，以最优的方式实现企业的战略目标。
英文摘要：	Nowadays pioneering tide is sweeping across the society; new ventures are mostly small and medium sized private enterprises. It is extremely important practical significance that private economy of development dominated by family businesses help raise national economy. However, our country’s family enterprises are generally weak, and are hard to be sustainable development. They require an effective internal control system to help them curb the risks and disadvantages of family control in order to prolong its life cycle. Based on the COSO report, there are six elements of the internal control environment (integrity and ethical values, employee competence, participation in management, the management philosophy and management style, human resources policies and practices), which can be divided into three categories, namely, corporate governance, human resources, and corporate culture. In the perspective of enterprise life cycle, SN company is chosen for researching, then comes to a conclusion that it is now in growth stage, then summary out several problems of its internal control environment respectively from company governance, human resources policy and enterprise culture of angle, including: The management nominal, and participation supervision degree is not high; The organization structure is chaotic, terms and responsibility distribution is not clear; The organization mechanism obstacles, “rule” of legacy problem; The employees competent capacity lack strict of assessment mechanism; The HR has its drawbacks; lack of effective assessment, incentive and restraint mechanisms; management’ s conservative operating style; The management lack the attention of internal control environment; there is no emphasis on the enterprise culture of honesty, and so on. Then try to provide advices to solve these problems. The internal control environment of the enterprise policies plays a role in weakening or enhancing directly affects other internal control elements, it is the basis and prerequisite for effective operation of internal control. Family enterprises should attach great importance to establishing the internal control environment，effective internal control environment can be helpful to reduce the business risk of family businesses, helps enterprises enhance operational efficiency and effectiveness, and helps family enterprises accomplish strategic objectives in the best way.
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