中文摘要：

胡雪岩在内部控制方面的诸多思想既扎根于传统的文化观念,又暗合现代企业内部控制的基本理念与方法,对处于转型期的中国现代家族企业构建有效的内部控制体系、突破发展瓶颈具有重要的借鉴意义。现代家族企业在转型过程中面临着家长式权威领导与制度化管理决策的矛盾、家族管理局限与职业经理人信任困境、关系治理与契约治理的选择、转型升级瓶颈以及政商关系处理等难题。文章从内部控制视角出发,针对现代家族企业的发展难题,从四个方面阐述了胡雪岩内部控制思想对现实的启示。

英文摘要：

Rooted from the traditional cultural values,Hu Xueyan＇s internal control thoughts coincide with the basic concepts and methods of modern internal control.They have important reference for Chinese modern family business to establish a sound internal control system and break through the bottleneck of development in the transitional period.Modern family business also needs to overcome many problems in the transition,such as the contradictions between patriarchal authority and institutional management decision-making,family management limitations and the plight of professional managers trust,the choice of relational governance and contractual governance,transformation bottleneck and relationships between politicians.From the perspective of modern internal control,based on the re-examination of Hu＇s successes and failures,this paper proposed four reality references and tried to integrate them further into the elements of internal control which aims at promoting a smooth transition and healthy development of Chinese modern family business.