对家族企业内部控制的探讨----以青岛双星衰落为例.doc

对家族企业内部控制的探讨----以青岛双星衰落为例 南京审计学院 郭君 【摘要】本文以家族企业青岛双星的衰落为案例，主要探讨内部控制对家族企业的重要性。随着我国经济的快速发展，家族企业也发展迅速，已经成为国民经济中的重要组成部分，为我国经济增长做出了一定的贡献。但是我国家族企业内部控制体系方面存在的大量问题，严重制约着家族企业的健康成长。本文通过对案例的研究，认为家族企业普遍存在着：领导者推崇个人崇拜、高度集权、企业内部缺乏监督这些家族式管理的弊端。然而这些问题大多数是由于控制环境基础薄弱、没有良好的控制活动、信息和沟通渠道不畅通、缺乏风险评估意识和缺乏监督机制造成的（即内部控制五要素）。针对这些问题本文提出了几点完善家族企业内部控制的主要措施：推行所有权和经营权的分离、加强董事会的作用、明确董事会内部分工、提高整体素质、建立合理有效的监督机制和加强人力资源的开发和管理。 【关键词】家族企业；内部控制；青岛双星 Study on the internal control of the family business---- the decline of the Qingdao Double Star Abstract: In this paper it is based on the decline of the family business Qingdao Double Star .Discusses the importance of internal control of the family business. With Chinas rapid economic development, the family business has developed rapidly and has become an important part of the national economy, and to make certain contributions to Chinas economic growth. But the presence of a large number of our internal control system of the family business, seriously restricting the healthy growth of the family business. In this paper, the case study, the prevalence of family business: respected leader in the cult of personality, highly centralized, and the lack of internal supervision of the drawbacks of these family management. However, most of these problems are due to the foundation is weak control environment, control activities, information and communication channels are not clear, and due to lack of monitoring mechanisms. In this paper, to address these issues a few major initiatives to improve the internal control of the family business: the implementation of the separation of ownership and management rights, strengthen the role of the Board of Directors, clear the internal division of the Board, to improve the overall quality, establish a reasonable and effective oversight mechanisms and strengthen human resources development and management. Key words： Family business Internal control Qingdao Double Star目 录 摘