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本文基于利益相关者理论、信息不对称理论、代理理论和资源松弛观,研究内部控制质量、资源松弛程度与企业社会责任的关系,并使用在2009~2010年连续发布社会责任报告的我国A股上市公司数据对关系模型进行检验。研究发现:内部控制质量正向影响了企业社会责任,即内部控制质量越高的公司,其履行社会责任的水平越高;行业差异形成的资源松弛程度可能对内部控制质量与社会责任的关系起到正向调节作用,即在资源松弛程度越高的行业,内部控制质量对社会责任的促进关系就会越显著。
Based on stakeholder theory, information asymmetry theory, agency theory and resource relaxation concept, this paper studies the relationship between internal control quality, resource slackness and corporate social responsibility, and uses the A shares The data of listed companies test the relational model. The results show that the quality of internal control positively affects corporate social responsibility. That is, the higher the quality of internal control, the higher the level of social responsibility. The degree of resource relaxation caused by industry differences may affect the relationship between internal control quality and social responsibility To the positive regulatory role, that is, the higher the degree of resource laxity in the industry, the quality of internal control to promote social responsibility will be more significant relationship.