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在市场经济深化改革的今天,风险的种类和显露程度逐渐扩大,尤其是社会责任风险使得企业的风险边界逐步提高。本文探讨企业内部控制中社会责任的嵌入,分析二者之间的关系。从利益相关者均衡角度出发,主要分析企业社会责任内部控制效率低下的原因,有助于实现企业与职工、社会、自然的健康和谐发展。
With the deepening of market economy reform, the types and exposures of risks are gradually expanding. In particular, the social responsibility risks make the risk boundaries of enterprises gradually increase. This article explores the embedding of social responsibility in the internal control of an enterprise and analyzes the relationship between the two. From the perspective of a balanced stakeholder, this paper mainly analyzes the reasons for the inefficiency of internal control of corporate social responsibility and helps to realize the healthy and harmonious development of enterprises, employees, society and nature.