联系我们

论文查询结果	返回搜索

论文编号：	8174
作者编号：	2120132903
上传时间：	2016/6/1 22:30:24
中文题目：	LSZM公司内部控制改进研究——基于家族式企业所有权结构变动过程
英文题目：	Study on the Improvement of LSZM’s Internal Control System——Based on the Structure Change of Ownership for Family Businesses
指导老师：	陈国欣
中文关键字：	家族企业；内部控制；所有权结构
英文关键字：	Family Business; Internal Control; Ownership Structure
中文摘要：	家族企业是目前全球最普遍的企业组织形态，也是历史最为悠久的一种组织形态，推动着世界经济蓬勃发展。我国的家族企业创办较晚，与我国长久以来“家”的文化传统一脉相承。在我国目前多数民营企业还是家族式管理模式，其在国民经济中的重要地位是显而易见的。在家族企业发展初期，家族式管理模式对企业的快速发展有着正面影响。然而在企业发展后期，不可避免会面临各种困难，家族企业的内部控制问题尤为严重，严重影响和制约企业成长。家族企业平均寿命为24岁，忽略企业中完善内部控制制度的构建，使得家族企业很难可持续发展下去。因此，对家族企业内部控制的研究便显得尤为重要。家族企业在发展过程中常伴随着所有权结构的变动过程，而企业中内部控制并没有跟随这一变动发生相应变化。本文正在这一背景下，以案例研究方式研究在企业发生所有权结构变动之后，如何完善家族企业的内部控制水平。 本文结合LSZM企业案例，从内部控制的五个要素出发，分析企业内部控制现状，以及分析所有者结构变动如何影响内部控制，引发企业内部控制体系出现的缺陷。然后依据COSO报告和我国发布的《企业内部控制的基本规范》提出相应改进方案。最后得出以下结论：首先，所有权结构变动会导致内部控制失控，内部控制要随着家族企业的发展不断调整完善。其次，面对管理者对于企业生产经营过程的内部控制失控，需要提高家族企业对于内部控制的意识，规范企业的授权审批制度，优化完善企业的财务控制，建立关联方交易控制委员会，以及强化多层次的监督评价系统来保证内部控制在家族企业中的应用；最后，面对所有者对管理者的内部控制失控，则需要建立有效的权利制衡机制，改善家族企业产权模糊的状况，设立风险管理委员会以及重塑管理者精神和提高管理者的能力。本文希望通过对家族企业内部控制的研究，可以解决家族企业昙花一现的现象，对家族企业的长远发展有着重要的现实意义。
英文摘要：	Family business is the world's most popular enterprise organization form, and it is also one of the oldest organization form, promoting the development of world economy. Our family business started late, and it remain connected with family culture. Among private enterprises, most are family-owned in China. Obviously, family firms, as an essential part of national economy, play a vital role in developing our national economy and society. At the beginning of the enterprise, the model of family business management has a positive impact on the rapid development of the enterprise. However, family firms inevitable face fund shortage problem during the process of rapidly development, especially the internal control problem, which has seriously limited the growth of company. It is a saying that a rich family business cannot maintain rich for more than three generations. The family businesses have an average short life. A mature and perfect internal control system is very important to the development of family businesses. Family Enterprises is often accompanied by changes in the ownership structure in the development process, but internal controls do not follow this changes accordingly. Under this background, this paper study on how to improve internal control of family firms after the change in ownership structure. This paper uses a case of LSZM to further explain. Using five elements of internal control to analyze the current situation of LSZM’s internal control. Analyzing how the changes in ownership structure affect internal control, and lead to the internal control problem. This paper can reach the following conclusions: Firstly, the changes in the ownership structure will lead to loss of internal control, internal control need to be improved continuously. Secondly, in order to implement the internal control, family businesses should raise awareness on the internal control, improve the authorized examination and approval system, optimize the financial control, build the Related Party Transactions Control Committee and strengthen the multi-level supervision and evaluation system. Finally, the family businesses have to set up effective the power-restriction mechanism, improve vague property right status, establish the Risk Management Committee and remodel manager’s spirit and enhance the ability of managers to ensure the internal control system implementation. Only in this way, can we change the short life of the family business phenomenon. And this has important practical significance to the development of Chinese family business.
查看全文：	预览  下载(下载需要进行登录)