摘要：隨著經濟進步，中小民營企業的內控制度越發受到關注。對于中小民營企業來說，完善的內控制度是企業提升管理經營效率、提升企業文化形象、突破規模發展困境、保障內部監督有效、風險控制、保障資產安全的需要。目前我國中小民營企業多以家族式企業為主，這樣的管理模式下的內控制度呈現出 “人治”與內控制度規章的相結合、家長與家族成員共同管理的特征，由此暴露出管理層的內控制度的實施水平有限、執行力監督力度不高、對于風險意識相對薄弱，組織結構設置不科學不合理、內控制度的雙重標準、財務信息虛假修改等一系列的問題。本文希望通過對于中小民營企業的家族式特征來建設內控制度體系，從而使中小企業從“被動控制”向“主動控制”的轉變。

關鍵詞：中小民營企業 家族式 內控制度 被動控制 主動控制

Abstract: As the economic progress, the internal control system of small and medium-sized private enterprises increasingly attention. For it, the perfect internal control system is to improve its management and culture, break through the scale development dilemma, guarantee efficient internal supervision and risk control, to ensure the safety of assets. At present our country, it is mainly family-run enterprises, the management mode of the internal control system presents the "rule of man" and the regulations of internal control systems, combining the characteristics of the parents and family members jointly managed, which exposed the management level of the implementation of the internal control system co., LTD., execution supervision strength is not high, the risk awareness is relatively weak, unscientific organizational structure set unreasonable, internal control system of a double standard, such as false financial information to modify a series of problems. This paper hope to help the family characteristics of small and medium-sized private enterprises to build the internal control systems, so that the small and medium-sized enterprises from the "passive control" to "active control".

Key words: small and medium-sized  private enterprises  family-owned Internal control system  passive control  active control