摘要
家族企业是民营企业的典型形式,其存续有着特定的土壤,在发展过程中显现出了自身的优势和缺憾。加强和完善家族企业内部审计制度有助于完善公司治理,提高效率,促进民营企业的健康发展。
As a typical model of Chinese private economy, family-firms can exist because of parti environment and appear itself advantage and handicap in the course of development. Strengthening cular and the consummation interior auditing system of family firm is helpful to the perfect company governance enhance the efficiency; promote the health development of enterprise run by private citizens.
出处
《经济与管理》
2006年第12期55-58,共4页
Economy and Management
基金
江苏省教育厅2005年度高校哲学社会科学基金课题<企业治理模式与会计信息质量研究>的阶段性成果(项目批准号为05SJD790048)
关键词
家族企业
公司治理
内部审计
family-firms
corporate governance
internal auditing
