Internal Control,Regional Government Intervention And Corporate Social Responsibility

21st century witnesses the fast economic growth in China,it promote the rapid development of the enterprise as well as the lack of social responsibility problem increasingly serious,and gradually get the attention by the government,scholars and the wide society.How to effectively promote the enterprises to actively fulfill and timely disclosure of social responsibility becomes an important social problem nowadays.With the system of the internal control and orporate social responsibility to be perfected,the study between the quality of internal control and corporate social responsibility(CSR)becomes a hot topic to experts and scholars.The performance of corporate social responsibility is affected by the internal and external environment.The existing research mainly on the relationship of internal control and corporate social responsibility,and there is a few study on the relationship between internal control and corporate social responsibility affected by other factors,and there is nearly no study about internal control,government intervention and the corelation between corporate social responsibility,relevant research should be improved urgently.Li Guoping and Wei Xiaoqian(2014)pointed out that "the influence of social environment on the content and content of corporate social responsibility" needs to be further studied.Nowadays,our country is in the special period of economic transformation,because of unbalanced development of the resources and opening time,lead to regional marketization has great difference,there is a widespread phenomenon of government intervention in the economy.Regional government intervention is introduced to the correlation between the internal control and corporate social responsibility performance,to study the internal control quality on the impact of corporate social responsibility performance under the different regional government intervention and the influence between the different nature of the property enterprise internal control eflfect.This paper Innovates the perspective of CSR research,enrich the regulating variable factors influence on corporate social responsibility research.In this paper,we select the company as research samples,which released the corporate social responsibility report in 2012-2015 in A-share market.Firstly,we review the research of corporate social responsibility,internal control,their evolution and measurement methods.Then,put forward the research hypothesis through the analysis of stakeholder theory,information asymmetry theory,principal-agent theory and system theory,and lay a foundation for the back of the empirical research.Finally,we get the following conclusions after descriptive statistics,correlation,multiple linear regression and robustness test:(1)the internal control can significantly improve the performance of corporate social responsibility;(2)The intervention of the local government to the enterprise will affect the performance of the social responsibility of listed companies,and the less the government intervention,the more conducive to the implementation of corporate social responsibility;(3)Local government intervention has a moderating effect on internal control and corporate social responsibility performance,and reducing government intervention is conducive to give full play to the positive role of internal control in the implementation of corporate social responsibility;(4)Compared with non-state-owned enterprises,local government intervention plays a more important role in regulating the internal control of state-owned enterprises and promoting the implementation of corporate social responsibility.Finally,based on the results of above research,we put forward some suggestions on our country's corporate social responsibility development.