Study On Internal Control Of Enterprise Under The Guidance Of Social Responsibility

Corporate social responsibility is frequently mentioned in the present society, It seems tobe more valued by people in the environment of marketing economy.In recentyears, the economy of our country is developing rapidly,the enterprises of our country havegood development opportunities for joining into WTO.However,when enterprises are drivingat chasing profit and revenue maximized,they seem to ignore an important question,that isthe corporate social responsibility.Confronted with such situation,how to realize thesustainable development of enterprises is a big problem.An important tool of modernenterprise management called internal control plays a more and more important role in theprocess of enterprise development.However, for all the time the internal control is attenting tothe value target of enterprise that neglect the goal of corporate social responsibility.This study deduced the essence of corporate social responsibility is to satisfy the demands of all the people who have direct interests with the enterprises on the basis ofcollecting and sorting the theories of corporate social responsibility,internal control andowner’s equity.Then form the structures of internal control under the guidance of the corporate social responsibility,including four parts:the objectives of internal control,control subjects,executors and control elements with the reference of <Enterprise risk management--integrated framework>(ERM framework) issued by COSO Committee in2004,<Basic norms of internal control> promulgated by five ministries and commissions of China in2008and the<Enterprise internal control guidelines> promulgated in2011.Then prompted the evaluation index system of the internal control under the guidance of corporate social responsibility,variation coefficient method is used to determine the weight of each index, the listed mineral enterprises in China are used as study samples to evaluating the quality of internal control under the guidance of the corporate social responsibility.In order to verify the rationality of the evaluation system,using the multinomial logit regression to regress the evaluation results and the enterprise disclosure situation of the internal control and the regression results show that the index system is effective and reasonable. Finally comes to the conclusion and puts forward some suggestions to perfect th e internal control of enterprises in China.