内部控制、社会责任和财务绩效的关系实证——以医药制造业为例

The Empirical Study among Internal Control,Social Responsibility and Financial Performance Based on Pharmaceutical Companies

文章以我国2013-2015年沪深两市医药制造业上市公司作为研究样本,用实证方法研究了内部控制、财务绩效以及企业的社会责任三者之间相互的关系。实证结果表明:企业内控水平对其财务绩效有正向作用,社会责任在其中呈现中介桥梁作用,同时也对财务绩效反映出正向效果。增强企业内部控制水平和积极履行企业社会责任是相辅相成的,医药制造业企业应加强企业内部控制的建设与实施,同时将履行社会责任的理念融入公司内部控制体系构建之中,促进其健康持续发展。

This paper studied the relationships among internal control quality （ICQ）, corporate social responsibility （CSR） and financial performance （FP） based on samples from pharmaceutical manufacturing companies listed in Shanghai or Shenzhen stock exchange in 2013--2015. Study shows that ICQ has a positive impact to FP, in which CSR plays a mediation role and actively affects FP at the same time. Improving company＇s ICQ and fulfilling CSR should be complementary strategy. Pharmaceutical companies should strengthen its construction and fulfillment of in- ternal control system, and at the same time integrates the idea of social responsibility into the frame of internal control to obtain sustainable development.