家族企业内部控制有效性研究  

Research on the Effectiveness of Internal Control in Family Business

作　　者：高绍福[1] 胡晓丽 GAO Shao-fu;HU Xiao-li(School of Business Administration,Jimei University,Xiamen Fujian,361021)

机构地区：[1]集美大学工商管理学院,福建厦门361021

出　　处：《山西大同大学学报（社会科学版）》2023年第2期151-155,共5页Journal of Shanxi Datong University(Social Science Edition)

基　　金：2019年福建省财政厅科研专项资金课题“内部控制设计与评价研究”(SCZ201902)。

摘　　要：伴随着家族企业愈显突出的经济贡献,家族企业的长期稳定发展成为理论界和实务界关注的焦点。为促进家族企业长期持续稳定的发展,归纳总结出家族企业内部控制面临的“家庭式”内控环境、“领导式”经营风险、“混乱式”控制活动、“闭塞式”信息沟通和“表面式”内部监督等问题并进行深入分析,提出相关切实可行的建议。With the increasingly prominent economic contribution of family businesses,the long-term and stable development of family businesses has become the focus of attention in the theoretical and practical circles.In order to promote the long-term sustainable and stable development of family businesses,the article summarizes problems faced by family businesses such as the“family”internal control environment,“leadership”operating risks,“chaotic”control activities,“blocked”information communication and“superficial”internal control,makes an in-depth analysis and puts forward relevant practical suggestions.

关 键 词：家族企业 企业内部控制 内部控制有效性 

分 类 号：F276.5[经济管理—企业管理]