摘要:家族企业在世界范围内广泛存在，在经济领域中占据了不可或缺的重要地位。世界范围看大多数公众公司为家族企业．如美国90％、德国80％、韩国48．2％的企业由家族控制，印度500家大企业中75％、英国8000家大企业的76％由家族所掌控。20世纪初，中国的企业数量以一个惊人的速度增长，许多的外来企业更是在我国扎根，家族企业更是在有利的市场条件和市场机遇中诞生。2008年是中国的奥运年，但却是世界经济的受美国次贷危机冲击的阶段，许多的企业特别是中国的家族企业纷纷倒闭。由此可以看出家族企业的问题。而问题的关键就在于其内部控制的弊端。本论文先从企业内部控制定义、家族企业的定义区分家族企业内部控制与一般企业的内控的区别，通过生活中的例子来发现家族企业发现、归纳、分析问题，结合国内外对相关问题的研究，归纳总结出解决家族企业内部控制问题的对策。论文运用对比方法,探讨了我国家族企业内部控制相关问题研究;指出了家族企业内部控制现存的问题及未来趋势;结合我国家族企业的特点，提出了加强我国家族企业内部控制的建议。
关键词：家族企业；内部控制；问题；对策
Abstract:Family enterprises exist widely in the world,and play important roles in economy field.Most public companies in the world are family enterprises,for instance,90% companies in U.S,80% companies in Germany, and 48.2% companies in South Korea are controlled by families.Besides,75% out of 500 big companies in India and 76% out of 8000 big companies in Great Britain are also controlled by families.At the beginning of twentieth Century, the number of Chinese enterprise at an astonishing speed growth, many foreign enterprises in China is grounded, family business is in favorable market conditions and market opportunities in the birth of. 2008 is the Olympic year in China, but the world economy by the United States sub-loan crisis impact stage, many enterprises especially the Chinese family businesses have closed down. We can see that the family business problems. And the key of the problem depends on its internal control problems. This paper starts from the definition of internal control, the definition of family enterprise distinguish familial enterprise internal control and enterprise internal differences, through the example in life to find family enterprise found, induction, problem analysis, combined with domestic and international issues related to research, summed up to solve family problems of enterprise internal control measures. Application of contrast method, discussed our country family enterprise internal control research on related problems of family enterprise internal control; points out the existing problems and future trend of family enterprises in China; combination characteristic, put forward to strengthen China family enterprise internal control suggestion.
Key words：family enterprise；internal control；problem；countermeasure
