企业社会责任内部控制体系构建探讨

An exploration of the internal control system of an enterprise social responsibilities

社会责任是内部控制的重要组成部分,积极履行社会责任有利于实现企业的综合价值。本文把社会责任内部控制分为战略计划、全面执行和评价鉴证三个阶段,以内部控制要素为基础,建立企业的社会责任内部控制的框架体系,为企业社会责任的履行实行更有力的约束。

The social responsibility is an important component of the internal control or any enterprises,and actively fulfill their social responsibility is claimed to realize their comprehensive values.This paper innovatively divided internal control of social responsibilities into three stages： strategic planning,comprehensive implementation and forensic evaluation which based on the elements of internal control,and establish a framework of internal control system of enterprises＇ social responsibilities in order to exercise more effective constraints for the fulfillment of enterprise social responsibilities.