内部控制、实际控制人性质与社会责任履行——来自中国上市公司的经验证据

Internal Control,Nature of Actual Controller and Corporate Social Responsibility——Empirical Evidence from Chinese Listed Companies

笔者从企业社会责任的视角研究了内部控制的溢出效应，认为内部控制作为公司治理的制度基础和自律系统直接作用于企业社会责任的履行，对提升企业社会责任的履行水平有着正向影响，并利用我国上市公司2009年～2010年的数据进行了实证检验。研究发现，内部控制对企业社会责任的履行有着显著的正向作用；国有控制企业在社会责任履行方面优于非国有控制企业，内部控制对国有控制企业履行社会责任的促进作用强于非国有企业是重要因素之一。

The paper investigates the spit-off effect of internal control based on the views of corporate social responsibility by using the data of listed company. Internal control of enterprise is the institution foundation and self-discipline system of corporate governance, and should directly influence the fulfillment of corporate social responsibility. Internal control has the positive effect on enhancing CSR by the regulating function of internal control. The empirical results indicate that the internal control has the positiye effect on the CSR. Compared with non-state owned enterprises, the state-owned enterprises could fulfill CSR better than non-state owned enterprises on the whole, and internal control of state-owned enterprises has more powerful positive effect on CSR than that of the non-state owned enter- prises.