Research On Internal Control Quality,Party Organization Governance Participation And Social Responsibility Of Listed Private Enterprises

In recent years,in the process of socialist development with distinctive characteristics of the times under the correct leadership of the Communist Party of China,the ruling party attaches great importance to the development of the underlying party organizations other than public ownership.Non-public enterprises are an indispensable part of the enterprise organizations except public ownership.For this part of the organization,the effective management and development of the party building related affairs is already a very important link in the regular affairs of the ruling party.To set up relevant teams in non-public enterprises(full party members should be greater than or equal to 4)and report to the company on important ideas within the party through the established party organizations.Better to lead the company to effectively interpret the relevant national laws and regulations,so as to achieve better development and progress.And most of the previous research on individual national policies in the enterprise’s different resources of the general political relationship is different,this study focuses on the organizational level to explore the impact of party organization related relations in the enterprise’s own control.By establishing the Party organization in 2010 and the following eight years,the study can also be integrated into the listed non-public companies controlled by enterprises as the object of inquiry,aiming at the integration of internal control quality and party organization management.Then the role of social responsibility of listed non-public companies is further explored.According to this research,it is found that :(1)the quality level of internal control of enterprises is proportional to the corresponding degree of social responsibility;(2)the U relationship between the integration of party organizations into enterprise control and the implementation of corporate social responsibility appears,that is to say,the level of social responsibility of related companies and the degree of integration of party organization management and control show the trend of first improving and then decreasing;(3)finally,the study also explores the extent to which the degree of integration of party organization control is used as a regulating variable in the relationship between the quality of internal control and social responsibility of an enterprise,and finds that in a specific range,if the party organization is integrated into the enterprise’s control degree,its internal control quality level will be strong,further promoting the company’s ability to shoulder social responsibility.However,if it is higher than the critical point,the party organization control means will lead to the reduction of internal control quality,and further reduce its social responsibility.Based on my analysis of the conclusions,further scientific advice:First,the institutionalization of corporate social responsibility can be continuously promoted through appropriate legislation.The responsibility of social responsibility and the implementation of further legalization,the exact identification of companies and enterprises of different sizes of their corresponding social responsibility provisions.In addition,for some non-public enterprises,on the one hand,we should strengthen the party organization’s control and control,on the other hand,we should also care about its bad role in the realization of the value of related companies.Party organizations should play a leading and guiding role in the group of non-public companies,but they should also pay great attention to the "limited principle" and promote the stable flexibility of non-public enterprises.Furthermore,we should improve the system construction of the company in its internal control and improve the management and control structure of the enterprise itself.The company should develop efficient internal control rules according to its own specific situation and accord with the corresponding rules of internal control at the same time,so as to better improve the governance structure of the enterprise itself.