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目前我国家族企业数量众多,成为经济社会发展中不可忽视的力量,但普遍内控薄弱,缺乏相应的法规引导。本文以一家族企业的成长发展经历谈起,分析探讨随着企业规模的扩大,所有权与经营权逐步分离,股权结构分散,组织架构复杂,内控环境改善,家族企业内控体系构建呈现出明显的层次需求。其内控体系构建,应遵循内在需求、循序渐进、经济适用、动态调整的原则,同时离不开法规的引导、政府主管部门的配合和社会中介的扶持,必须多管齐下,逐步完善。
At present, the large number of family-owned enterprises in our country has become a force that can not be ignored in the economic and social development. However, the internal control is generally weak and there is a lack of corresponding laws and regulations. In this paper, we discuss the growth and development of a family-owned business, and analyze and discuss the gradual separation of ownership and management rights, diversification of ownership structure, complicated organizational structure, improvement of internal control environment and construction of internal control system of family-owned enterprises. demand. The construction of its internal control system should follow the principle of inherent demand, gradual, economical and dynamic adjustment. At the same time, it should be guided by laws and regulations. The cooperation of government departments and the support of social intermediaries must be improved in a multi-pronged approach.