关于内部控制的外文文献资料下载.pdf

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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