家族企业内部会计控制环境分析与优化

Analysis and Optimization on Internal Accounting Control Environment of Family Business

目前,我国内地非公有经济中家族式的企业至少占到了90%以上,是经济发展的主要力量。随着时代的进步、经济的发展,组织机制障碍、人力资源瓶颈、内部审计薄弱、企业文化欠缺等内部环境因素制约了家族企业的健康发展。应从完善家族企业治理结构入手,优化家族企业内部会计控制环境,为内部会计控制提供优质的环境和前提;科学合理的设置组织结构,为内部会计控制提供良好的实施载体;重视内部审计,确保内部会计控制的有效运行;优化人力资源管理,提高内部会计控制效率;构建先进的企业文化,为内部会计控制的建立与实施提供有力的保障和支持。

Currently, the proportion of family business in non-public economy of Chinese mainland is more than ninety percent, which is the main power of economic development. With the development of age and economy, the internal environmental factors restrain the healthy development of family business, such as obstacle of organization mechanism, bottleneck of human resource, weak- ness of internal auditing, and deficiency of enterprises culture, etc. Therefore, starting from improving governance structure of family business, we should optimize internal accounting control environment of family business to provide perfect environment and precondition for it, set up scientific organization structure to provide perfect carrier for internal accounting control, stress internal auditing to guarantee its effective operation, optimize human resource management to improve efficiency of internal accounting control, construct advanced enterprise culture, and provide powerful guarantee and support for the construction and implementation of internal accounting control.