Research On The Relationship Between Independent Director,Internal Control And Corporate Safety Responsibility

Since beginning of the new century,along with China's economic transformation and structural adjustment,extensive development mode has brought such problems as environmental pollution,food safety,production safety accidents and other damage to the interests of the society,the government and the employees of enterprises.In particular,due to the adverse social impact caused by frequent serious and large production safety accidents,the main responsibility of enterprise safety has increasingly become the focus of social attention,which plays an increasingly important role in ensuring the safe and healthy development of social economy.According to the stakeholder theory,employees,facilities,equipment,government,society and other external environments are stakeholders of enterprises,and enterprises should respect and guarantee their interests in safe production and operation activities.From the perspective of interests,from the perspective of long-term development,it will be beneficial to the growth and development of enterprises to fulfill the main responsibility of production safety.This paper is divided into six parts,first of all,this paper mainly introduces the topic background and research significance,research content,methods and research status at home and abroad.Secondly,by explaining the relevant concepts and theories of the three,and referring to the existing research results,the hypothesis of this paper is proposed:(1)When other conditions remain unchanged,the size of independent directors is significantly correlated with the performance of safety responsibilities;(2)Under the condition that other conditions remain unchanged,the quality of internal control is significantly correlated with the performance of corporate safety responsibilities;(3)When other conditions remain unchanged,there is a significant positive correlation between independent directors and internal control;(4)The large scale of independent directors can enhance the positive effect of internal control on the fulfillment of corporate safety responsibilities.Conversely,it becames negative correlation.Then I selected and designed the samples of the relationship between the governance of independent directors,internal control and the fulfillment of corporate safety responsibility,internal control and the fulfillment of corporate safety responsibility.The selected listed companies were eliminated and 20 companies were finally established.The data and indicators were collected manually to establish the research model.Empirical research and results analysis began again.I analyzed the first principal component in this article research model of the variables,then to descriptive statistics,independent variable and dependent variable and multiple regression analysis,the empirical test of the independent director and the influence of the internal control of enterprise security responsibility,after the analysis on robustness test and endogenous test,the final research conclusion that independent directors are proposed according to the empirical results scale and security was positively related to fulfill obligations,internal control and enterprise security duty positively correlated relationship,the number of independent directors have positive effect on internal control,large scale of independent directors can enhance the internal control of enterprise security responsibility to fulfill the positive role,the opposite weaken.Then,according to the research conclusion,the paper puts forward the corresponding policy Suggestions,so as to provide reference for the construction and performance of safety responsibility of enterprises.