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近年来,国内企业重大危机不断,从三九集团财务危机、华源集团信用危机、中航油投机事件到近两年的新华制药事件、獐子岛事件等,在社会上引起了巨大关注。这些危机事件的爆发一方面显示了我国企业内部控制的薄弱,另一方面也表现出了企业社会责任的缺失。企业内部控制和社会责任两者之间关系密切,相互影响。文章从企业内部控制和社会责任的相互作用机制出发,探讨了我国企业内部控制和社会责任实施的问题与建议,以期推动企业的健康、可持续发展。
In recent years, there have been major crisis in domestic enterprises. From the financial crisis of March 9 Group, the credit crisis of Huayuan Group, speculation of CAO in the past two years to the Xinhua Pharmaceutical Incident and Zhangzidao Incident, it has aroused great concern in the society. On the one hand, the outbreak of these crises shows the weakness of the internal control of enterprises in our country, on the other hand, it also shows the lack of corporate social responsibility. The relationship between internal control and social responsibility is closely related and mutually influential. Based on the interaction mechanism between internal control and social responsibility, this paper discusses the problems and suggestions on the implementation of internal control and social responsibility in our country so as to promote the healthy and sustainable development of the enterprise.