Corporate Social Responsibility,Internal Control Quality And Ecological Civilization Governance Performance

China’s rapid economic development has achieved world-renowned achievements However,in the process of development,the problem of blind consumption of resources and environmental pollution has gradually penetrated into our daily lives,and even affected the sustainable development of our economy and society.The construction of ecological civilization has been upgraded to China’s "Millennium Plan".As the main body of the market economy,enterprises play an important role in the construction of ecological civilization in China.The performance of ecological civilization governance as an indicator to measure the effect of enterprises on the governance of ecological civilization,and can reflect the role and some contributions of enterprises in the construction of ecological civilization.The fulfillment of the company’s social responsibility can reflect the company’s responsibility to internal and external stakeholders and the company’s attitude towards sustainable development of society and the environment,while the internal control system can play a role in preventing risks and supervising and correcting errors in the company to ensure the healthy operation and development of the company.How corporate social responsibility affects the performance of ecological civilization governance,and whether the quality of internal control can affect the relationship between the two.In order to explore the mechanism of this effect,this article studies this topic.At present,few scholars have studied the performance of enterprises’ ecological civilization governance.SO,this article first reviews the relevant literature on corporate social responsibility,internal control quality,and ecological civilization governance performance and defines the concepts.Measure the performance of the ecological civilization governance based on the Poister model and through the analytic hierarchy process.Then,based on sustainable development theory,signal transmission theory,stakeholder theory and principal-agent theory,relevant hypotheses were put forward and the influence paths of corporate social responsibility,internal control quality,and ecological civilization governance performance were further explored through empirical tests.Further analyze the relationship between the three from the nature of property rights and the external legal environment.Finally,through the research and exploration on the performance of ecological civilization governance,it supplements the relevant theories of ecological civilization,and provides an effective reference for other companies to explore the path to improve the performance of ecological civilization governance,which is helpful to improve the awareness of ecological civilization of enterprises and to provided certain ideas for scholars to study the performance of ecological civilization governance.This article takes A-share listed companies in Shanghai and Shenzhen as research objects from 2014 to 2018.Through data collection,sorting and screening,we finally get 3399 observation samples.Through the multiple regression analysis of corporate social responsibility,internal control quality and ecological civilization governance performance,main conclusions obtained are as follows:(1)The higher the level of corporate social responsibility performance,the higher the performance of ecological civilization governance;(2)the higher the quality of internal control,the better the performance of corporate ecological civilization governance;(3)The quality of internal control plays a positive regulatory role in the process of corporate social responsibility influencing the performance of ecological civilization governance,and the regulatory effect was more significant in state-owned listed companies and regions with high external legal environments.