企业社会责任与内部控制质量的关联性研究

On the Relationship Between Corporate Social Responsibility and Internal Control Quality

文章以2016年度A股上市的非金融类公司为研究样本,通过两阶段最小二乘法(2SLS)分析了企业社会责任与内部控制质量的关联性。研究结果表明:提升企业内部控制水平能促进企业的社会责任意识,企业社会责任的建设有助于强化企业内部控制水平,两者互为因果;企业独立董事在董事会中占比越高,企业规模越大,企业的社会责任意识越强,内部控制水平越高;企业社会责任与内部控制质量之间存在有效的互动机制。

Taking the non-financial companies listed on A-share market in 2016 as the research sample,this paper analyzes the correlation between corporate social responsibility and internal control quality through two-stage least square method(2SLS).The results show that improving the level of enterprise internal control can promote the awareness of corporate social responsibility,and the construction of corporate social responsibility helps to strengthen the level of enterprise internal control:the higher the proportion of independent directors in the board of directors,the larger the scale of the enterprise,the stronger the awareness of corporate social responsibility and the higher the level of internal control.There is an effective interaction mechanism between corporate social responsibility and internal control quality.