企业经济
企業經濟
기업경제
Enterprise Economy
2015年
4期
45~48
,共null页
社会责任 内部控制 企业绩效 对策
社會責任 內部控製 企業績效 對策
사회책임 내부공제 기업적효 대책
social responsibility; internal control; enterprise performance; countermeasures
当前一些企业片面追求自身经济利益的最大化,而忽视了企业应承担的社会责任,产生了许多社会问题。文章分析了企业社会责任与内部控制相互关系,建立了社会责任、内部控制与企业绩效三者关系模型,并通过实例分析社会责任、内部控制与企业绩效的三者之间关系。结果表明:内部控制水平与企业绩效存在显著的正相关关系;社会责任在内部控制和企业业绩之间,起到了中介传递作用用;企业履行社会责任和加强运行内部控制是相辅相成的。最后后,提出了加强企业社会责任内部控制的建议,以促进企业健康持续发展。
噹前一些企業片麵追求自身經濟利益的最大化,而忽視瞭企業應承擔的社會責任,產生瞭許多社會問題。文章分析瞭企業社會責任與內部控製相互關繫,建立瞭社會責任、內部控製與企業績效三者關繫模型,併通過實例分析社會責任、內部控製與企業績效的三者之間關繫。結果錶明:內部控製水平與企業績效存在顯著的正相關關繫;社會責任在內部控製和企業業績之間,起到瞭中介傳遞作用用;企業履行社會責任和加彊運行內部控製是相輔相成的。最後後,提齣瞭加彊企業社會責任內部控製的建議,以促進企業健康持續髮展。
당전일사기업편면추구자신경제이익적최대화,이홀시료기업응승담적사회책임,산생료허다사회문제。문장분석료기업사회책임여내부공제상호관계,건립료사회책임、내부공제여기업적효삼자관계모형,병통과실례분석사회책임、내부공제여기업적효적삼자지간관계。결과표명:내부공제수평여기업적효존재현저적정상관관계;사회책임재내부공제화기업업적지간,기도료중개전체작용용;기업리행사회책임화가강운행내부공제시상보상성적。최후후,제출료가강기업사회책임내부공제적건의,이촉진기업건강지속발전。
Currently, some companies have become more profit- oriented and paid less concern about social responsibility, causing many social problems. This paper analyzes the relations between social responsibility and internal control, and creates the relational model among social responsibility, internal control and enterprise performance. Then it tests the relationship of these three indexes above. Results show that there is a significant positive correlation between internal control and corporate performance; and social responsibility plays a mediating role. Social responsibility and internal control could strengthen each other. The paper also puts forward the countermeasures to strengthen the internal control based on corporate social responsibility as to promote the healthy and continuous enterprise development.