民营企业社会责任内部控制文化构建研究

A Study on the Culture Construction of the Internal Control of Private Enterprises' Social Responsibility

企业社会责任、企业文化与内部控制都是理论界和实务界探讨的热点话题,三者的有机耦合,将极大地提升内部控制系统的柔活性,充分发挥社会责任高位、前瞻的战略助推作用,以及文化作为一种核心软资源和控制环境构成要素的基础性控制作用。民营经济作为国民经济的重要组成部分,其作用和影响力日益凸显。在全球化和复杂化的营商环境下,打好企业社会责任、企业文化和内部控制三张组合牌,将是民营企业获取核心竞争优势的战略举措。文章对企业社会责任内部控制文化的产生动因、内容构成和构建路径等做出了分析,以期进一步推进我国民营企业内部控制建设,促进经济健康可持续发展。

The social responsibility of the enterprise, the enterprise culture and the internal control are all hot topics in theoretical and practical fields, and their organic coupling will greatly improve the flexibility of the internal control system, fully exert the prospective and high ranking strategic role of social responsibility and the basic control function of culture as a core soft-resource and a fundamental environmental element. The private economy is an important part of the national economy, whose function and influence is prominent day by day. In the business context of globalization and complication, combining the social responsibility, the enterprise culture and the internal control should be a strategic measure for private enterprises to obtain their core competitive advantages. The article analyzed the driving factors, contents, formation path of corporate social responsibility internal control culture to promote the internal control construction of China＇s private enterprises and sustainable development of economy.