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在经济全球一体化大趋势下,中国作为世界制造业的基地,县域产业集群发挥着巨大的优势。浙江海宁许村家纺就是县域产业集群的一个代表,它不仅解决农村剩余劳动力,而且成为当地经济发展的主要动力。然而,笔者也注意到这些家纺企业一般都是由大量的中小企业,甚至微型企业组成的一个企业群体。这些企业抱团取暖,良莠不齐,其发展受到诸多内外因素影响,如国际贸易形势、产业自身的生命周期、粗放式的内部管理以及低效的内部控制体系等。因此探讨这些企业的内部控制方面存在的问题有着很重要的研究价值和现实意义。
Under the general trend of economic globalization, as the base of manufacturing in the world, China plays an enormous superiority in industrial cluster at county level. Haining Xu Village, Zhejiang Textile is a representative of the county industrial clusters, it not only to solve the rural surplus labor force, but also become the main driving force for local economic development. However, I also note that these textile enterprises are generally a large group of SMEs, or even a micro-enterprise group. These enterprises are warm and clutter mixed, their development is affected by many internal and external factors, such as international trade situation, industry’s own life cycle, extensive internal management and inefficient internal control system. Therefore, exploring the problems in the internal control of these enterprises has very important research value and practical significance.