家族企业内部控制治理机制选择

On the Selection of Family Business Governance Mechanisms of Internal Control

信任是影响我国家族企业内部控制治理机制选择的主要变量。根据所有权与经营权分离程度可以将家族信任分成亲缘制和契约制两种。亲缘制家族企业内部控制治理机制选择由信任和专业化分工相互影响并最后共同决定;契约制家族企业内部控制在不同的股权结构下,其主体、工作内容、控制方式都会有所不同。

Trust is a family business governance mechanism of internal controls to select the main variable.According to the separation degree of ownership and management right,family trust can be divided into genetic system and contract system.The internal control governance mechanism of genetic system is decided by trust and the specialization division,while the internal control governance mechanism of contract is controlled by different stock right structures,among which the subject,work contents and control modes are different.