摘 要
随着经济全球化和市场竞争的加剧，企业面临的内外部环境日益复杂，内部控制质量对企业稳定发展至关重要，而企业社会责任履行也成为衡量企业发展水平的重要指标。本研究旨在探讨内部控制质量与企业社会责任履行之间的关系，基于利益相关者理论和代理理论，以2010 - 2020年沪深两市A股上市公司为样本，运用多元回归分析方法进行实证研究。结果表明，内部控制质量与企业社会责任履行之间存在显著正相关关系，高质量的内部控制有助于促进企业更好地履行社会责任。进一步研究发现，内部控制质量对不同维度的企业社会责任履行影响存在差异，在社会公益责任方面影响更为明显。此外，企业规模在两者关系中起到正向调节作用，即对于大规模企业而言，内部控制质量对社会责任履行的促进作用更强。本研究创新性地将内部控制质量与企业社会责任履行相联系，丰富了内部控制经济后果的研究内容，为企业加强内部控制建设、积极履行社会责任提供了理论依据，也为监管部门制定相关政策提供参考。
关键词：内部控制质量 企业社会责任履行 多元回归分析
Abstract
As economic globalization and market competition intensify, the internal and external environments confronting enterprises have become increasingly complex. The quality of internal control is crucial for the stable development of enterprises, while the fulfillment of corporate social responsibility (CSR) has also become an important indicator for measuring the level of enterprise development. This study aims to investigate the relationship between internal control quality and CSR fulfillment, grounded in stakeholder theory and agency theory. Using a sample of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2010 to 2020, this research employs multiple regression analysis for empirical examination. The results indicate a significant positive correlation between internal control quality and CSR fulfillment, suggesting that high-quality internal control facilitates better CSR performance. Further analysis reveals that the impact of internal control quality varies across different dimensions of CSR, with a more pronounced effect on social philanthropic responsibilities. Additionally, firm size plays a positive moderating role in this relationship, meaning that for large-scale enterprises, the promoting effect of internal control quality on CSR fulfillment is stronger. This study innovatively links internal control quality with CSR fulfillment, enriching the research on the economic consequences of internal control, providing theoretical support for enterprises to strengthen internal control construction and actively fulfill social responsibilities, and offering references for regulatory authorities in formulating relevant policies.
Keyword:Internal Control Quality Corporate Social Responsibility Fulfillment Multiple Regression Analysis
目 录
引言 1
1内部控制质量的构成要素 1
1.1内部环境与社会责任意识 1
1.2风险评估机制的作用 2
1.3控制活动对企业责任的影响 2
2企业社会责任履行的维度 3
2.1社会责任的战略规划 3
2.2环境保护与内部控制 3
2.3员工权益保障措施 4
3内部控制质量对社会责任的影响路径 4
3.1治理结构优化的作用 4
3.2信息沟通的有效性 5
3.3监督机制的促进作用 5
4内部控制与社会责任履行的协同效应 6
4.1资源配置效率提升 6
4.2利益相关者信任建立 7
4.3可持续发展能力增强 7
结论 8
参考文献 9
致谢 10
