摘要关于家族企业的经济模式，我们一般把他分为两种观点。一种观点认为，家族企业是一种落后的企业组织，它是高度集中的，基于血缘关系的兄弟，但经常吵架，最后导致企业产权分割或破产；另一种观点认为，家族企业产权清晰、灵活、高效的决策、内部的团结和凝聚力，是一种良好的企业组织形式。事实上，我国许多家族企业存在着经营寿命短、企业内部会计核算混乱等问题。基于这样的前提，本研究的目的是根据当前我国家族企业内部会计制度的现状，从自然、家族企业管理，结合中国的国情，建立一套操作，可以实现自己的内部管理系统，可以在一定程度上避免企业作为一个结果，导致家族企业损失以上因素，分裂和破产的情况。关键词：家族企业；内部控制；体系构建AbstractAsfortheeconomicmodeloffamilybusiness,wegenerallydividehimintotwoviews.Oneviewisthatthefamilybusinessisabackwardenterpriseorganization,whichishighlycentralizedandbasedonbloodrelations,butoftenfights,whicheventuallyleadstothedivisionorbankruptcyofthepropertyrights.Anotherviewisthatthefamilyenterprisepropertyrightsareclear,flexible,efficientdecision-making,internalunityandcohesion,isagoodformofenterpriseorganization.Infact,manyfamilyenterprisesinChinahaveproblemssuchasshortoperatinglifeandconfusionofinternalaccounting.Basedonthispremise,thepurposeofthisstudyisbasedonthepresentsituationofthecurrentourcountryfamilyenterpriseinternalaccountingsystem,fromthenature,thefamilybusinessmanagement,combinedwithChina'snationalconditions,toestablishasetofoperation,canrealizetheirowninternalmanagementsystem,canavoidtoacertainextent,enterpriseasaresult,familybusinesslostduetotheabovefactors,thedivisionandthecaseofbankruptcy.Keywords:familybusiness;Internalcontrol;Systembuilding目录摘要....................................................................................................................................IAbstract.....................................................................................................................................II一、绪论...................................................................................................................................1（一）研究背景.......................................................................................................................1（二）研究意义.......................................................................................................................1（三）文献综述.......................................................................................................................11国外研究现状及发展趋势...............................................................................................12国内研究现状及发展趋势...............................................................................................23文献评述...........................................................................................................................2二、家族企业相关理论.............................................................................................................3（一）家族企业的定义...........................................................................................................3（二）家族企业的特征...........................................................................................................31.家族与企业目标利益的一致性.......................................................................................32.以创始人为核心组成家族企业的决策中心...
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