关于内部控制的外文文献.pdf
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关于内部控制的外文文献.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)suggestthatfamilyfirmstypicallyapplyconservativestrategiesintheverybeginningandoftenmaintaintightcontrolofthestrategicdecision-makingprocesswithinthefamilyunit.Rather,researchesintofamilybusinesshavenotedthestrategicadvantagesofbeingembeddedwithinfamilyrelations.Spanosetal.(2008)treatfamilyasarealsourceofcompetitiveadvantageforthefirmsincetheowner(family)isusuallyinvolvedinthekeydecisionmakingprocess.3.ChinaHasGrownBecauseofPrivateEnterprisesAftermorethanthreedecadesofrapiddevelopment,weseetheemergenceofaverystrongprivatesectorinChina.Indeed,privateenterpriseshavegrownrapidlyovertheyearsandbecomeanintegralpartoftheChineseeconomy.Today,entrepreneurshipandthedevelopmentofprivateenterprisescontinuetobeattheforefrontofeconomicdevelopment.Theyhavenotonlycontributedsignificantlytoeconomicgrowth,employment,andtaxrevenue,butalsoplayedanincreasinglydominantroleinmanagement,corporatesocialresponsibilityandcompliance.ThesecontributionshelpChinaachievedevelopmentinamoresustainableway.Chinasprivateenterprisereformsbeganfirstinagriculturein1978andspreadfromthere.AgricultureaccountedformostofChineseoutputandmostofthelaborforcewhenMaodiedin1976andthereformperiodcouldbegin.ThefreeingofagriculturefromcollectivefarmsisthemostimportantuntoldpartoftheChinesegrowthstory.Agriculturalreformsbeganspontaneouslyfrombelow,evenbeforetheReformPartyCongressof1978thatinstalledreformerDengXiapinginpower.AChinesereformofficiallateradmitted:
Infact,reformwasntdiscussed.Reformwasntlistedontheagenda,norwasitmentionedintheworkreports.WhatbecameknownasthecontractresponsibilitysystemwassparkedspontaneouslybyeighteenpeasantsfromXiaogangvillageinAnhuiprovince.TheysecretlydividedcommunallandinNovember1978andagreedtofarmtheirplotsindividually,eachcontributingtheirshareofthestatequota.Thestategotitsdueandthepeasantskeptwhatwasleftover.Thepeasantsseparationoftheirlandfromthecollectivefarmwasillegal,highlydangerous,anddonewithouttheapprovalofregionalofficials.Asagriculturalproductionsoared,DengXiapingandhisCPCrealizedthattheyshouldnotresistsomethingthatwasworking.By1982,morethan90percentofruraldwellersworkedunderthecontractresponsibilitysystem,buttheywereallowedonlyone-tothree-yearcontractsontheirland.Itwasonlyin2003thatthestategaveoutlonger-termleases.Thespontaneousreformsinagriculturemeantthatnewsuppliesoffoodproductsneededmarketsandthatmarketsneededinfrastructure.Ruraldwellerscreatedaprivatetradenetwork,and,withinoneyear,moststatefoodstoreswereoutofbusiness.Ruralentrepreneursthencreatednewbusinesses,suchashotels,services,privaterestaurants,andsmall-scalemanufacturing,throughthethreeFs(friends,familyandfools).Theybribedlocalofficialstoregistertheircompaniesastownshipandvillageenterprises.Theycreatedfakeredhatenterprises,thatis,privatecompaniesmasqueradingasstatecompanies,andshamcollectiveenterprises,ortheyusedstateenterprisestoissuereceiptsandopenbankaccounts.Largeprivatemanufacturingfirmsdevelopedfirstinpredominantlyagriculturalprovinces.ChinaslargestagribusinesswasfoundedbybrotherswholeftthecitytofoundtheircompanyinruralSichuan.Ruralentrepreneursbuiltthelargestrefrigerationandair-conditioningcompaniesinChina.4.TheNecessitiesofChineseEnterprisesManagementInnovationMostoftheChineseprivateenterprisesarefamilybusiness,highlycentralizedmanaged.Thismodelcansavecosts,andmaintaintheflexibilityofoperation.However,thiskindofmanagementmodelalsohasalotofproblems,anditcausedmoreproblemswiththechangeofenvironmentsandoutoftheenterprises,sometimestheseshortcomingsevenconstrainthedevelopmentofprivateenterprises.Privateenterpriseshavetoimprovetheirmanagementmodeliftheywanttobestronginthefuture.4.1ExpandtheOperateandAssetsScaleTheprocessandfunctionoftheenterprisewillbecomemoreandmorecomplicatedastheChineseenterprisesassetsincreased.Ifwestillusetheoldinformationmanagement,internalandexternalinformationoftheenterpriseswillbothbecomeconfusing.Thiswillhindertherapiddevelopmentoftheenterprises.ManyChinesewww.ccsenet.org/assAsianSocialScienceVol.9,No.4;201353privatebusinesseshavesuchproblems.Someprivateenterprisesemployeesbehaveagainsttheenterprisesregulationsandwillbediscoveredonlywhensuchbehavioriscausingseriousconsequences.Therefore,privateenterprisesshouldtakenewmanagementmethodsbeforeexpanding.Theprimarytaskistocreateaneworganizationstructure,inwhichthecorporationsinternalinformationwillbetransmittedintime,andtheleaderoftheenterprises
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