The Influence Of Internal Control On Corporation Social Responsibility

When we consider corporate social responsibility practices, there are two basicissues we must answer: first, what is the corporate social responsibility;second, whatconsist of the corporate social responsibility. These questions directly reflect the objectsof corporate social responsibility and the fulfillment of corporate social responsibility,these are very important for this study.When enterprises are responsible for the relevant stakeholders to fulfill theircorporate social responsibilities, actually, it is useful for companies to regulate thecontradictions between enterprises and stakeholders and achieve a harmony andwin-win development. The root cause of development is the internally contradictory ofthings. For enterprises, there are various contradictions existing in the process of theenterprise development which will affect the fulfillment of corporate socialresponsibility.At this time, the enterprise should regulate from the internal and reconcilethe existing internal contradictions, which requires companies to establish and run aneffective internal control system.This paper mainly adopts method of literature research, phenomenon induction androot cause analysis. It is mainly from two perspectives on internal control system of theenterprise to analyze how they impact the fulfillment of corporate social responsibility.The context follow the outline: first, the present research situation and related theoriesanalysis; second, the influences of internal control on corporate social responsibility;third, Angle of the internal control review on corporate social responsibility fulfillmentsituation; forth, Optimization of internal control to promote enterprise faithfullyfulfilling their social responsibility. In the paper, the main contents can be divided intofour parts except Chapter1.The first part is mainly about the research status and the related theory, accordingto three basic study of corporate social responsibility theory, stakeholder theory andinternal control theory, this thesis summaries and reclassify internal control objectives tothe enterprises of our country, and point out what is the main content of our country’scompanies social responsibilities.The second part is mainly to study the effect of internal control on the fulfillment ofcorporate social responsibilities. This part is from two perspectives: one is the internal control objectives, the other one is internal control elements. It follows that only perfectinternal control system can guarantee the effective implementation of corporate socialresponsibility, and this is one of the innovation of this paper.The third part is about the review of corporate social responsibility fulfillmentsituation based on the perspective of internal control. First of this part summarizes thepresent situation of corporate social responsibilities’ fulfillment in China; second, thispart analyses the reasons that why these social problem exist from the perspective ofinternal control.The forth part is about the optimization of internal control to promote enterprisefaithfully fulfilling their social responsibility. On the basis of the third part, this partproposes some suggestions to optimize the existing internal control framework in orderto promote enterprises to faithfully fulfill their social responsibilities effectively.