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近年来,由于内部控制制度的不完善,导致我国许多家族企业陷入林林总总的困顿当中。企业能否稳定长久发展,内部控制体系的优化显得尤其要紧。文中对家族企业及内部控制的内涵给出了深刻的界定,通过对企业内部控制的境况及存在的问题加以深入解析,在了解家族企业特征的基础上,从完善内部控制环境、提高企业风险防备与风险把控能力、创设有特色的内部控制活动、提高信息沟通效率、健全企业内在监控体系五个方面优化家族企业内部控制体系。
In recent years, due to the imperfect internal control system, many family-owned enterprises in our country have plunged into numerous troubles. The long-term stable development of enterprises, the internal control system optimization is particularly important. This paper gives a profound definition of the connotation of family business and internal control. By analyzing the situation of internal control and the existing problems deeply, based on the understanding of the characteristics of family business, from the perspective of improving the internal control environment and improving the enterprise risk prevention And risk control ability, the creation of distinctive internal control activities, improve the efficiency of information communication, and improve the internal control system of enterprises to optimize the five aspects of family-owned enterprise internal control system.