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MBA毕业论文_创期家族企业管理问题研究-以DM公司为例PDF

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家族企业历史悠久。国内外都有家族企业。家族企业因其独特的家庭因素而 比其他形式的企业拥有更为复杂的组织结构以及管理问题。尽管家族企业被许多 人视为企业组织的落后形式,并不像现代企业制度那样先进,但近年来,家族企 业的市场表现让人们开始了解这种老企业组织形式也具有其重要的价值。然而, 随着我国市场经济的快速发展,尽管家族企业自身的多项优势以及价值已被重新 发现和肯定,但家族企业自身的经营管理问题并没有减少,尤其是在不同的企业 生命周期,家族企业始终面临着来自内外部的多重管理压力,因此,家族企业仍 然是一个重要的研究领域。 近年来,经济全球化进程不断推进,以民营企业性质为主的大量家族式企业 开始大量涌现。它同时也可以作为市场经济的重要成分。有一半以上的私营企业 是家族企业,家族企业控制着企业的所有权和经营权,同时也意味着家族式企业 对中国的未来产生较大的影响。但中国的家族企业预期寿命短,成活率低,难以 在后代进行继承。这是由于不少家族式企业受到了儒家文化的约束。家族企业的 强势文化和差异文化已经渗透到企业的管理中。学习管理有助于家庭企业更好的 远离困境,并持续实现目标的更大发展。按照企业的生命周期视角进行分析,在 COSO内部控制框架体系进行整合的过程中,分析了浙江温州DM企业的内部控 制状况。通过比较分析家族企业管理初期的特点,总结了浙江温州DM企业管理 中存在的问题和原因。最后,提出建议:家族企业应完善内部控制环境、建立健 全风险评估体系、完善内部控制设计、并有效的实现了信息的传递和沟通、强化 企业的内部管理等。同时,本文为家族企业内部控制研究提供了新的切入点。 关键词:家族企业;管理;内部控制;初创期;COSO框架 2 ABSTRACT The family business has a long history of development.At home and abroad,all kinds of industries have family business figure.Because of its unique family factors, family business compared with other forms of organization,the internal structure and relationship is more complex.Although the family business is regarded by many as a backward enterprise organization,it is not as advanced as the modern company system.However,the market performance of family enterprises in recent years has made people begin to reunderstand this ancient business organization.While many of the advantages of family businesses have been rediscovered and affirmed,their own problems have not been reduced as a result.Family business is still an important part of current research Field Especially in recent years,the process of economic globalization has been continuously promoted,and private enterprises have sprung up,which is one of the important parts of our socialist market economy system.More than half of the private enterprises are family enterprises with blood relationship as the link,and the family members control the ownership and management of the enterprises.The development of the family enterprises affects the future economic development trend of our country.The phenomenon of short life span,low survival rate and difficulty in passing on to the next generation exists in family business in our country.This is because the family business is deeply influenced by Chinese traditional Confucian culture.It is urgent to use scientific management methods to help family enterprises get out of the predicament of operation and realize the strategic goal of sustainable growth and development.Based on the framework of COSO internal control integration,this paper deeply analyzes the present situation of DM company's internal control in Wenzhou, Zhejiang Province.This paper summarizes the problems and causes of DM company management in Wenzhou City,Zhejiang Province during the initial period.Finally, this paper puts forward that the family business should improve the internal control environment and establish and improve the internal control environment in the initial period.The risk assessment system,the improvement of internal control design of business activities,the realization of effective information transmission and communication mechanism,the strengthening of internal supervision and 3 management,etc.This paper provides a new breakthrough point for the study of family business internal control.