| 企业社会责任内部控制体系构建探讨 |
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| 引用本文： | 袁帅. 企业社会责任内部控制体系构建探讨[J]. 北京市经济管理干部学院学报, 2011, 26(2): 37-40 |
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| 作者姓名： | 袁帅 |
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| 作者单位： | 首都经济贸易大学,会计学院,北京100070 |
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| 基金项目： | 教育部人文社会科学基金项目(10YJC790089)“基于社会责任本质揭示的企业社会责任内部控制研究”的阶段性成果之一 |
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| 摘 要： | 社会责任是内部控制的重要组成部分,积极履行社会责任有利于实现企业的综合价值。本文把社会责任内部控制分为战略计划、全面执行和评价鉴证三个阶段,以内部控制要素为基础,建立企业的社会责任内部控制的框架体系,为企业社会责任的履行实行更有力的约束。
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| 关 键 词： | 社会责任 社会责任内部控制 体系构建 |
An exploration of the internal control system of an enterprise social responsibilities |
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| YUAN Shuai. An exploration of the internal control system of an enterprise social responsibilities[J]. Journal of Beijing Institute of Economic Management, 2011, 26(2): 37-40 |
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| Authors: | YUAN Shuai |
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| Affiliation: | YUAN Shuai(School of Accounting,Capital University of Economics and Business,Beijing 100070,China) |
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| Abstract: | The social responsibility is an important component of the internal control or any enterprises,and actively fulfill their social responsibility is claimed to realize their comprehensive values.This paper innovatively divided internal control of social responsibilities into three stages: strategic planning,comprehensive implementation and forensic evaluation which based on the elements of internal control,and establish a framework of internal control system of enterprises' social responsibilities in order to... |
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| Keywords: | social responsibility internal control of social responsibility system establishment |
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