Research On Cultivation Mechanism Of Enterprise Integrity Base On Internal Control

Integrity is the soul of the enterprise,and enterprises lacking integrity lose their core competitiveness and sustainable development capabilities.Commercial activities are not purely beneficial behaviors,and must contain a certain degree of business ethics.Otherwise,commercial activities will be difficult to sustain.However,the problem of dishonesty in Chinese enterprises has become increasingly serious,which has brought about a severe crisis of credibility,not only increased social costs,harmed the interests of consumers,hindered the growth of enterprises,but also jeopardized the stability and security of our society.The construction of corporate integrity involves economic,political,social and cultural aspects.At present,the research on the cultivation of corporate integrity in China has aroused widespread concern,but the research results are scattered and fail to form a complete theoretical system,which can not meet the practical needs of the cultivation of corporate integrity in China.In view of the urgency of the cultivation of corporate integrity in China,it is necessary to construct a theoretical framework that is close to the real needs of honesty and cultivation,and conduct micro-analysis to explore the specific path of corporate integrity cultivation.Based on the above background,this study uses the ideas and methods of grounded theory,through open coding,relevance coding and selective coding,based on the five elements of internal control,and is based on corporate ethics,corporate social responsibility,and stakeholder governance,constructed a theoretical model for the cultivation of corporate integrity in China.On this basis,through the demonstration of the relationship between the elements,the mediation effect model of enterprise integrity cultivation is constructed,and then the data survey and analysis are carried out with Chinese enterprises as samples,and last the model is empirically tested.This research has revealed the micro-mechanism of enterprise integrity cultivation under internal control,and found the inadequacies in the cultivation of corporate integrity,and then proposed the promotion strategy of corporate integrity training from the perspective of internal control five elements,corporate ethics,corporate social responsibility and stakeholder governance.The promotion of the cultivation of corporate integrity in China has laid a solid theoretical foundation.Through the above research,the conclusion of this paper includes the following four aspects:Firstly,based on grounded theory analysis,through the open coding,associative coding and selective coding,the basic theoretical model of corporate honesty cultivation in China is constructed.It is believed that the cultivation of corporate integrity in China is a systematic project,which not only must play the fundamental promoting function of internal control,but also play the intermediary effect function of corporate ethics,corporate social responsibility and stakeholder governance.Secondly,through model test,it is found that in China’s internal control system,the internal control environment has serious functional deficiencies in the drive of corporate integrity,which not only fails to directly promote the growth of corporate integrity,but also fails to promote corporate ethics,corporate social responsibility and stakeholder governance,and then the optimization strategy of the internal control environment needs to take the lead in the two directions of corporate governance and organizational learning.Thirdly,through model test and factor analysis,it is found that the internal control elements have different emphasis in the promotion of corporate integrity: the internal control environment needs to be promoted in all directions,the risk assessment focuses on promoting corporate ethics and corporate social responsibility,and the system implementation focuses on promoting stakeholder governance,information communication focus on promoting corporate social responsibility.Fourthly,based on the model test,the paper puts forward the specific deepening strategy of corporate ethics,corporate social responsibility and stakeholder governance in the drive of corporate integrity,further exerts the mediating effect of these factors,and created more favorable conditions for the promotion of corporate integrity for internal control.