家族企业财务管理问题研究——以国美为例 Research on Financial Management of Family Enterprises——Taking Gome as an Example摘要随着市场经济的不断完善以及企业竞争力的增强，家族式管理模式的企业在急速发展的同时，也出现多种问题，在扩张过程中屡屡遭遇危机。虽然其在企业发展初期有重要的作用 ，不过随着企业的壮大，这一管理模式的弊端日渐显露。不恰当的股权结构、治理结构以及非正式制度使家族企业的问题日渐增多。其中最为重要的一点便是对财务管理的影响，因为财务管理不但在公司里饰演着至关重要不能取代的角色，同样为公司关键流程之一。假如公司出现财务管理方面的疑难，会给公司带来很大的亏损，而家族企业受限于整体的管理模式，在财务管理方面会存在一定的问题，故而本文以国美为例，对其财务管理问题进行分析，指出其财务管理中存在的问题，并提出相应的策略，以期促进国美的发展，同时为其他家族式企业财务管理活动提供一定的参考。关键词：家族企业；财务管理；问题分析AbstractWith the continuous improvement of the market economy and the enhancement of the competitiveness of enterprises, the enterprises of the family management mode have experienced various problems at the same time of rapid development, and they have repeatedly encountered crises in the process of expansion. Although it has an important role in the early stage of enterprise development, as the company grows, the drawbacks of this management model are gradually revealed. Inappropriate equity structures, governance structures, and informal institutions have increased the problems of family businesses. One of the most important is the impact on financial management, because financial management not only plays a vital and irreplaceable role in the company, but also one of the company's key processes. If the company has financial management problems, it will bring a lot of losses to the company, and the family business is limited by the overall management model, there will be certain prob...
