浙江省家族企业内部控制实证调查研究  

Survey and Research on Internal Control of Family Firm in Zhejiang Province

作　　者：辛金国[1] 郑明娜[1] 

机构地区：[1]杭州电子科技大学,310018

出　　处：《审计研究》2006年第5期85-91,共7页Auditing Research

摘　　要：内部控制越来越受到企业管理者的重视,家族企业也不例外。为了进一步了解家族企业内部控制的特征和实际存在的问题,笔者对浙江省的家族企业内部控制作了大样本的调研。通过调查我们发现,有80%左右的家族企业都建立了内部控制,但大部分家族企业的内部控制总体上还处于初步发展阶段。另外分发展阶段来看,浙江省家族企业的硬控制随着企业的发展壮大逐渐变强;每个内部控制方法的执行效果一般是成熟稳定时期比其他四个发展阶段要好一些。这也进一步说明了在发展壮大阶段家族企业的内部控制执行更有效。Internal control has more and more been pain attention hy the firm＇s manager, including the family firmo In order to further know the character of internal control of the family firm and its actual problems,we have done survey and research on internal control of family firm in Zhejiang Province. Through the investigation, we find that about eighty percentx of family firm have established the internal control, but majority of family firm＇s internal control overall also are at the preliminary development phase. Moreover, seeing from the development phase, the perform effect of each internal control method is better in mature stable time than that in the other four development phase. This also shows that the internal control is efficiency to the family firm in the eourse of developing and strengthening phase.

关 键 词：家族企业 内部控制 实证调查 

分 类 号：F272[经济管理—企业管理] F224[经济管理—国民经济]