摘要：随着经济进步，中小民营企业的内控制度越发受到关注。对于中小民营企业来说，完善的内控制度是企业提升管理经营效率、提升企业文化形象、突破规模发展困境、保障内部监督有效、风险控制、保障资产安全的需要。目前我国中小民营企业多以家族式企业为主，这样的管理模式下的内控制度呈现出 “人治”与内控制度规章的相结合、家长与家族成员共同管理的特征，由此暴露出管理层的内控制度的实施水平有限、执行力监督力度不高、对于风险意识相对薄弱，组织结构设置不科学不合理、内控制度的双重标准、财务信息虚假修改等一系列的问题。本文希望通过对于中小民营企业的家族式特征来建设内控制度体系，从而使中小企业从“被动控制”向“主动控制”的转变。
关键词：中小民营企业 家族式 内控制度 被动控制 主动控制
Abstract: As the economic progress, the internal control system of small and medium-sized private enterprises increasingly attention. For it, the perfect internal control system is to improve its management and culture, break through the scale development dilemma, guarantee efficient internal supervision and risk control, to ensure the safety of assets. At present our country, it is mainly family-run enterprises, the management mode of the internal control system presents the "rule of man" and the regulations of internal control systems, combining the characteristics of the parents and family members jointly managed, which exposed the management level of the implementation of the internal control system co., LTD., execution supervision strength is not high, the risk awareness is relatively weak, unscientific organizational structure set unreasonable, internal control system of a double standard, such as false financial information to modify a series of problems. This paper hope to help the family characteristics of small and medium-sized private enterprises to build the internal control systems, so that the small and medium-sized enterprises from the "passive control" to "active control".
Key words: small and medium-sized private enterprises family-owned Internal control system passive control active control
