面向绿色供应链管理的企业社会责任内部控制体系构建  

System Construction of Corporate Social Responsibility Internal Control Based on Green Supply Chain Management

作　　者：王海兵[1] 贺妮馨 Wang Haibing;He Nixin(Chongqing University of Technology,Chongqing 400054,China)

机构地区：[1]重庆理工大学,重庆400054

出　　处：《当代经济管理》2018年第3期13-18,共6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);重庆市研究生科研创新项目<基于绿色供应链管理的企业社会责任内部控制研究>(CYS17286);重庆理工大学研究生创新基金资助项目<企业社会责任风险的测度与控制研究>(YCX2016247)

摘　　要：供应链在本质上是风险链和价值链,供应链管理同时也是对风险和价值进行管理。企业社会责任内部控制作为一种控制社会责任风险、提高企业经营效率与效果的有效手段,对于促进供应链企业履行社会责任,维护和平衡成员企业权益、实现企业和整个供应链协调可持续发展具有重要意义。绿色供应链管理与企业社会责任内部控制存在耦合性和互动性,本文基于绿色供应链管理,构建以供应链核心企业为基础、以利益相关者为导向、以社会责任风险管控为中心的企业社会责任内部控制架构,并从决策、执行和监督三个层面提出实施路径,旨在促进绿色供应链管理中各节点企业的社会责任内部控制建设,有效防控供应链社会责任风险,实现供应链持续优化和企业绿色增值。Supply chain is essentially a risk chain and value chain,and supply chain management is also the management of risk and value.The internal control of corporate social responsibility,as an effective means of controlling the social responsibility risk and improving the efficiency and effectiveness of enterprise operation,has important significance to promote the supply chain enterprises to fulfill their social responsibilities,maintain and balance the rights of member enterprises,and realize coordinated and sustainable development of enterprises and the whole supply chain.The green supply chain management and the internal control of corporate social responsibility have the coupling and interaction.This paper,based on green supply chain management,constructs the internal control framework of corporate social responsibility,which is based on the core enterprises of supply chain and which is stakeholder-oriented and takes social responsibility risk control as the center.This paper puts forward the implementation path from three aspects of decision-making,implementation and supervision.The purpose is to promote the construction of enterprise social responsibility internal control on each node in green supply chain management,effectively prevent and control the social responsibility risk of supply chain,and realize the continuous optimization of supply chain and enterprises'green value added.

关 键 词：绿色供应链管理 企业社会责任 社会责任内部控制 

分 类 号：F230.9[经济管理—会计学]