The State-owned Corporate Social Responsibility Based On Internal Control

State-owned enterprises are the main economic subject in our socialist marketeconomy and have a profound influence on the development of our national economy,thus, so they should undertake corresponding or even more social responsibility. It iscrucial for state-owned enterprises to take social responsibility into consideration whilepursuing the maximum profit. Therefore, in order to urge the state-owned enterprises tofulfill their social responsibility and to promote the sustainable development of thestate-owned enterprises, we need to have a comprehensive understanding and make anobjective evaluation of the social responsibility performance of the state-ownedenterprises.Based on the internal control standards and the supporting guidelines, this thesisfirstly summarizes the basic theories about the internal control and social responsibilityand probes the relevance of the internal control and the social responsibility. Then,based on the theory of internal control, the thesis builds a state-owned enterprise socialresponsibility Capability Maturity Model and makes a detail analysis of the grade, thekey process areas and key practices in the model. Furthermore, the thesis constructs anevaluation index system of the state-owned enterprise social responsibility. The AHP isapplied to determine the weight of each index and the comment sets are introduced tothe process of fuzzy comprehensive evaluation to calculate the score of state-ownedenterprise social responsibility Capability Maturity. Finally, the thesis takes15state-owned enterprises in Hebei Province to evaluate the state-owned enterprise socialresponsibility Capability Maturity. According to the result, the thesis puts forward someapproaches for the state-owned enterprises in Hebei Province to improve their socialresponsibility.