企业战略性社会责任内部控制框架构建研究  

A Study on the Internal Control Framework Construction of Corporate Strategic Social Responsibility

作　　者：王海兵[1] 刘莎[1] 

机构地区：[1]重庆理工大学,重庆400054

出　　处：《当代经济管理》2015年第4期31-37,共7页Contemporary Economic Management

基　　金：国家社会科学研究基金项目<企业社会责任内部控制的实现机理与路径研究>(13CGL052);教育部人文社会科学研究青年基金项目<社会责任嵌入的企业人本内部控制体系构建研究>(12YJC790183);重庆理工大学博士科研启动基金<企业人本财务管理研究>(2012ZD03)

摘　　要：企业社会责任内部控制在控制社会责任风险以及推动企业可持续发展方面有着积极作用,但由于缺乏与企业战略的关联,影响了控制效率与效果的进一步提升。企业战略与社会责任内部控制之间是引领与促进的关系,企业战略性社会责任内部控制是内部控制窗口往社会责任领域扩宽、往战略层次提升所形成的内部控制体系。文章对企业战略和企业社会责任内部控制进行了整合分析,提出了以战略为导向、以社会责任风险管控为中心的企业战略性社会责任内部控制框架及其实施路径,为企业加强内部控制建设、政府部门完善内部控制规范体系提供理论依据和决策参考。The internal control of corporate social responsibility plays an active role in controlling enterprises social responsibility risk and promoting enterprises to achieve sustainable developments. However, in most occasions, due to a lack of relevance to corporate strategy, its further improvement on efficiency and effectiveness has been largely restricted. The relationship between corporate strategy and the internal control of corporate social responsibility should be guiding and promoting. Strategic corporate social responsibility internal control is an internal control system which is formed during process of internal control as a window extending to social responsibility and raising to strategy layer. Through meta-analysis of both corporate strategy and corporate social responsibility internal control, this paper, based on the center of corporate social responsibility risk control and the orientation of corporate strategy constructs the framework of strategic corporate social responsibility internal control, puts forward the implement approach. The purpose is to provide theoretical basis and decision reference for enterprises＇ internal control construction enhancing and governments＇ criterion internal control system improving.

关 键 词：企业战略 企业社会责任 内部控制框架 

分 类 号：F270[经济管理—企业管理]