Study On Family Business' Internal Finance Control System

The family business are expanding its influence power to society and economy day by day, and the amount of quantity of it, high developing speed, the stronger vitality, cause extensive concerns of the academia and enterprises. The rationality and efficiency managed from the family business and condition and developing reason emerged with the family business in intension, are probed into the development prospect question of the family business by more scholars. Family business will exist for a long time in China, and family business that emerge newly and go bankrupt same more. If you want to keep the family estate evergreen, this article hold the view that the lagging behind of internal finance control system construction becomes main obstruction and obstacle of development of family firms. For adapting to the change of external environment constantly, the key element of inner family firms should be the proper arrangement, institutionalized and systematized, which could create and keep enterprise's due competition advantage in this way, implement enterprises' healthy and permanent development. Based on financial affairs operation characteristic of the family business, under the visual angle of building the financial control system, key research of this article is that financial strategic planning, institutional improvement and procedure designed of family business, and systematically, has been put forward how to structure the system of financial control system of family business with effective and scientific.This article has discussed the following problem mainly: (l)The meaning of the family business, the characteristic and the scholars' research focal point at present;(2)Financial operating mechanism characteristic analysis of the family business;(3)General theory analysis about the internal finance control;(4) The institutional construction of the financial affairs control system of family business, including the principle, strategic planning, structural design, risk prevention , the budget managed , paid taxes ,etc;(5)The procedure design of the financial control system in family business.