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Research On The Internal Control Supervision Mode Of Family Business

Posted on:2014-01-19Degree:MasterType:Thesis
Country:ChinaCandidate:L ChenFull Text:PDF
GTID:2249330398453520Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of China’s economy, The family enterprise is still occupy animportant position, according to the Ministry of commerce data display, each year about150000family business emerge as the times require in our country. Before or after1990, the average lifeexpectancy of private enterprises is only3-5years, more than60%of enterprises in the companyafter less than5years of insolvency or bankruptcy. Compared with it, the family enterprise lifeincrease gradually in recent years. The age is about seven years in2010, But compared withJapanese enterprise life span of35years, there has a big gap. The effectiveness of the internalcontrol system,whether family enterprise long-term stable family enterprises are closely related.Internal control supervision, as one of the five elements of internal control, is a strong support ofInternal control can effectively running. In the global financial crisis situation, Due to the failure ofthe internal control of the enterprise bankruptcy incidents continue to occur, these events that wehave to improve the effectiveness of internal control and internal control supervision of familybusiness to a new degree of attention. Therefore, based on such a background, through the study ofthe family business of China’s existing internal control supervision system, find out the defects. Onthis basis, combined with the characteristics of family enterprises in China, create a new suitablefor family enterprise internal control supervision mode, an operational, can be implemented, theeffectiveness of the internal control supervision mode, To ensure the effectiveness of internalcontrol of family enterprises, to make it more suitable for the current situation of the developmentof family enterprises in China, it can effectively avoid the family business due to internal controleffectiveness of business failures of this phenomenon,that can more effective supervision ofenterprises, improve the comprehensive strength of enterprises.This study is divided into seven parts: The first part is introduction. Mainly elaborated thebackground and significance of this study mainly explains the meaning of the study of internalcontrol supervision in the family business; Secondly, introduces the main research method in thispaper; Finally, summarizes the main content of each chapter as well as the framework, researchmethods. The second part is the related concepts and theoretical basis. It mainly introduces the concepts of supervision mode of family enterprise internal control, And unique characteristics offamily enterprises is expounded. The third part is the present situation and problems of supervisionsystem of family enterprise internal control analysis This chapter of the family enterprise existinginternal control supervision system are analyzed, According to the two survey data summed up thefamily business internal control supervision and existing problems, and has carried on the reasonanalysis. The fourth part is researching hypothesis and influence factors of establishing familybusiness’s Internal control supervision mode The fifth part is the establishment of the supervisionmode of family business. This chapter set up the target, main body, the research hypothesis, theestablishment principle of supervision mode. On this basis, establish internal control supervisionmode of family enterprise. The sixth part is the effective operation of internal control supervisionmode of family enterprise measures. Based on setting up the internal supervision mode of familyenterprise, further put forward how to run this model, Mainly carries on the elaboration from threeaspects of application of related standards, mechanism of management ideas and informationtechnology. The seventh part, the thesis draws a conclusion. Through a series of studies, theestablishment of a suitable family enterprise internal control supervision mode, in order to improvethe effectiveness of internal control of family business and provide a theoretical reference.
Keywords/Search Tags:Family business, Internal supervision mode, Risk management, Cost-effectiveness
PDF Full Text Request
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