家族企业内部会计控制探析

内部会计控制已成为现代企业强化内部管理,提高经济效益的重要手段。近年来,家族企业发展势头良好,但大多数家族企业内部会计控制体系不健全,使得内部会计控制流于形式,相关的作用得不到充分的发挥,严重影响其发展壮大。为此,必须对家族企业内部会计控制存在的主要问题进行分析,进而探讨出完善家族企业内部会计控制的相关对策。

Analysis of the Internal Accounting Control in Family Firms

Internal accounting control has been an important approach to strengthening internal management and improving economic performance. In recent years, family firms are well developed, however, most family finns lack a sound internal accounting control system, which leads to the superficial formality of the internal accounting control and the fails to exert its function. It has produced adverse impacts to the development and expansion of the family firms. Therefore, based on the analysis of the main problems of the internal accounting control in family firms, this paper proposes corresponding solutions.