关于内部控制的外文文献.pdf

关于内部控制的外文文献.pdf

《关于内部控制的外文文献.pdf》由会员分享，可在线阅读，更多相关《关于内部控制的外文文献.pdf（8页珍藏版）》请在冰豆网上搜索。

AsianSocialScience;Vol.9,No.4;2013ISSN1911-2017E-ISSN1911-2025PublishedbyCanadianCenterofScienceandEducation51ChinesePrivateEnterprisesManagementInnovationRiNan11TianjinUniversityofCommerce,Tianjin,ChinaCorrespondence:

RiNan,TianjinUniversityofCommerce,Tianjin300134,China.Tel:

86-136-8219-7910.E-mail:

Received:

January11,2013Accepted:

February5,2013OnlinePublished:

March28,2013doi:

10.5539/ass.v9n4p51URL:

http:

/dx.doi.org/10.5539/ass.v9n4p51AbstractSincethereformandopening,privateenterprisesofChinahavegotarapiddevelopment,andhavedoneagreatcontributiontothecontinualdevelopmentofnationaleconomy.However,withthechangeofexternalandinternalsituations,privateenterprisemanagementappearstobedefective,sometimesitevendoesharmtothedevelopmentoftheenterprises.ThisreportsaimstopresentoftheproblemofprivateenterprisesinChina.Inordertosolvethisproblem,Chineseprivateenterprisesshouldacceleratethemanagementinnovation.Weanalyzedthenecessitiesofenterprisesmanagementinnovation,themotivationofmanagementinnovation,obstaclestomanagementinnovation.Finally,itputsforwardthecountermeasurestosolvetheproblems.Keywords:

privateenterprise,China,innovation1.IntroductionAftermorethanthreedecadesofrapiddevelopment,weseetheemergenceofaverystrongprivatesectorinChina.Indeed,privateenterpriseshavegrownrapidlyovertheyearsandbecomeanintegralpartoftheChineseeconomy.TheBankofCommunicationsofChinapublishedareportregardingthewealthcreationandmanagementofChinasprivateenterprisesonMay162011.ThereportshowsthatwhiletheprivateenterprisesofChinacontinuetomakecontributionstotheGDPandcreatejobs,theirwealthisalsoincreasingrapidly.PrivateChineseenterprisesexportedgoodsworth$481.3billionin2010,ajumpof223percentcomparedwith2005,saidareportbytheAll-ChinaFederationofIndustry&Commerce（ACFIC）.ThenumberofprivateenterprisesinChinaexceeds8.4millionafterayearlyincreaseof14.3percentonaverageoverthepastfiveyears.Theyaccountformorethan74percentofChinastotalenterprises.However,Chinasprivateenterprisesfaceincreasingpressurefrompricehikesinrawmaterials,risinglaborcosts,financingdifficulties,andaheavytaxburden.Inordertodoagoodjob,privateenterpriseshavetoimplementmanagementinnovation.Inthispaper,weintendtodiscussthenecessitiesofimplementmanagementinnovation,themotivationofmanagementinnovation,theobstaclestomanagementinnovation,andgavesomesuggestionsonhowtopromotethemanagementinnovation.2.RelevantLiteratureReviewThereisaconsiderableliteratureregardingtheChineseprivateenterprises.MostoftheChineseprivateenterprisesarefamilybusiness.Familybusinessisgenerallyviewedasthemostcommonformofbusinessstructure.Thereisalsoalackoftheprecisedefinitionofprivatebusiness.Whilesomeresearchersavoidtheuseofcleardefinitions,othersapplythedefinitionsthatmostsuittheirresearches.Thedefinitionalproblemiscompoundedwhenthecontroversyemergesaboutwhetheritshouldincludeallbloodrelationsandin-laws.Fahed-Sreh（2009）explainsafamilyfirmasanybusinessthatiscontrolledorinfluencedbyasinglefamilyandwhichisalsointendedtoremaininfamily.Brrdthistle&Fleming（2005）andBirdthistle（2008）operatetheirstudiesondefinitionoffamilybusiness,whichregardsitasanyformofbusinessassociationthatisclassifiedasanSME（lessthan250employees）andwherethemajorityownershipisheldbythefamily/familymembersinthefamilybusinessand/orthefamilyisrepresentedontheboardofDirectors.Thisdefinitionseemstoignorethesuccessionissue,whichisconsideredasamajorfocusoffamilybusiness.ButwithinthecontextofChina,thefamilybusinessisundevelopedcomparedtothoseindevelopedcountriesandexistonlyforaveryshortperiod.Mostfamilybusinessesarestillwithinthecontroloffirst-generation.Thedefinitionoffamilybusinessherejustemphasizesonthemajoritycontrolofownershipheldbythefamily/familymembers.Inregardtotheresearchesonfamilybusiness,manypeopleaddressthedifferencesbetweenfamilyandnon-familybusinesses.Harrisetal.（2004）concludethatfamily-owedestablishmentsarelesslikelytoallowwww.ccsenet.org/assAsianSocialScienceVol.9,No.4;201352workforceengagementviaarangeofcommunicationapproachesincomparisontonon-familyfirms.Othersalsoexploreissuesonfamilybusinessintermsofvariedperspectivesandemphases.BirdthistleandFleming（2005）investigatethecreationofalearningorganizationwithintheframeworkoffamilySMEsandconcludethatsmallandmedium-sizedfamilyfirmsdisplaysomeofthecharacteristicsofalearningorganization.Inrelationtothedevelopmentofgrowthstrategy,Kreiseretal.（2006）suggestthatfamilyfirmst