| Since the 1980 s, enterprises are facing a new risk-- "enterprise social risk". Enterprise social risk not only damaged the long-term fundamental value impairment, but also proposed the stern challenge to the overall coordination of economic and social sustainable development. There is a huge enterprise social risk in Chinese dairy industry, especially Bright Dairy, one of the giants in Chinese dairy industry, had a series of quality events in only 5 months in 2012, which made a great damage to its own enterprise value and image. Therefore, it is necessary for all enterprises to prevent and control the enterprise social risk in the process of enterprise development.This thesis firstly drew a clear definition for enterprise social risk and analysed its characteristics and categories under the help of many domestic and foreign scholars' relevant theoretical research, which provided a solid theoretical foundation for the internal control system construction of enterprise social risks. Secondly, against the background of Bright Dairy's serial quality events, this thesis on the one hand analysed the enterprise social risk and the loopholes of internal control system that Bright Dairy were facing,on the other hand used the financial data to analyse its enterprise social risk quantificationally, which both provided a starting point for the subsequent system design. Lastly, in order to control and manage enterprise social risk, this thesis refered to the Enterprise Risk Management framework to rebuild the internal control system. The new system was designed in eight key elements--internal environment, objective setting, event identification, risk assessment, risk response, control activities, information and communication and monitoring. Then this thesis integrated the new system with the current internal control system, so as to provide advices and guides to Bright Dairy and the other industries on preventing and controlling the enterprise social risk. |
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