基于控制环境角度的家族企业转型研究

发布时间：2018-05-21 15:53

本文选题：控制环境 + 企业转型　；参考：《浙江工商大学》2017年硕士论文

【摘要】：家族企业作为民营经济的重要组成部分,已成为我国国民经济发展的重要驱动力。但随着家族企业生命周期的演进,控制环境缺陷成为阻碍家族企业转型的重要原因之一。因此,本文基于控制环境角度对家族企业转型进行研究。首先,本文基于控制环境的重要性和我国家族企业的转型困境,对文章相关概念进行了界定,对家族企业的发展和特征,以及家族企业转型的动因和阻碍进行了分析。其次,在COSO控制环境理论和企业生命周期理论的基础上,针对家族企业转型的主要内容及具体途径,分别分析了家族企业在组织结构、发展战略、人力资源、企业文化、社会责任和内部审计六个方面的控制环境因素,并指出家族企业“初始化——公司化——社会化”的一般转型路径。再次,通过浙江正泰集团的案例分析,验证了家族企业一般转型路径的可行性。家族企业成为民营企业创业期的理性选择,具有其独特优势。而家族企业公司化和社会化转型的动力来源于企业通过规模扩张实现持续发展的目的。不同生命周期的关键控制环境因素不同,家族企业的转型需经过合理规划,从而克服控制环境缺陷问题。最后,结合研究与案例分析,本文总结出组织结构转型是基础,发展战略转型是方向,人力资源转型是核心竞争力,企业文化转型营造氛围,社会责任转型兼顾利益,内部审计转型夯实基石的控制环境六大因素与家族企业转型的作用关系,并启示转型中的家族企业,应当树立企业家理念创新的意识,正确定位家族企业转型时机,重视建立控制环境与家族企业转型的关系,在恰当的生命周期阶段进行企业转型,实现家族企业长青。
[Abstract]:As an important part of private economy, family business has become an important driving force for the development of our national economy. However, with the evolution of family business life cycle, controlling environmental defects has become one of the important reasons that hinder family business transformation. Therefore, this paper studies the transformation of family firms based on the control environment. First of all, based on the importance of the control environment and the difficulties of family business transformation in China, this paper defines the related concepts of the article, analyzes the development and characteristics of the family business, as well as the causes and obstacles of the family business transformation. Secondly, on the basis of COSO control environment theory and enterprise life cycle theory, aiming at the main contents and specific ways of family business transformation, this paper analyzes the organizational structure, development strategy, human resources, corporate culture of family business, respectively. Social responsibility and internal audit control environmental factors, and pointed out the family business "initialization-corporatization-socialization" of the general transformation path. Thirdly, through the case study of Zhejiang Zhengtai Group, it verifies the feasibility of the general transition path of family business. The family business becomes the rational choice of the private enterprise, and has its unique advantage. The motive force of the corporatization and socialized transformation of the family firm comes from the sustainable development of the enterprise through the expansion of scale. The key controlling environmental factors of different life cycles are different. The transition of family enterprises needs to be rationally planned to overcome the defects of control environment. Finally, combined with research and case analysis, this paper concludes that organizational structure transformation is the basis, development strategy transformation is the direction, human resources transformation is the core competitiveness, corporate culture transformation creates atmosphere, social responsibility transformation takes account of interests. The relationship between the six factors of internal audit transformation and the function of family business transformation, and the enlightenment of family business in transition, should set up the consciousness of innovation of entrepreneur idea, and correctly locate the opportunity of family business transformation. Attention should be paid to the establishment of the relationship between the control environment and the transformation of the family business, and the transformation of the enterprise should be carried out at the appropriate stage of the life cycle to realize the evergreen of the family business.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6

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