Internal Control,nature Of Property Right And The Performance Of Enterprise Environmental Responsibility

From the end of 2016 to the beginning of 2017,the Haze pollution in China once again attracted the attention of the relevant government regulators,and even attracted the attention of neighboring countries.The issue of environmental pollution has become the focus of attention.Environmental responsibility of related companies who are the main sources of haze pollution has entered the focus of public opinion.Whether those companies have taken on environmental responsibilities well is relatively becomes what the whole society cares about.Both the "Basic Standards for Corporate Internal Control" promulgated by the China Securities Regulatory Commission in 2008 and the "Corporate Internal Control Supporting Guidelines" issued in 2010 all refer to relevant rules for the implementation of corporate social responsibility.It mentioned that enterprises must pay attention to environmental protection during production.Companies should pay attention to the fulfillment of environmental social responsibility while manufacturing and cultivate employees' awareness of resource conservation and environmental protection.Related regulations of the introduction of guidelines on internal control will increase the risk of companies' illegal business operations.Enterprises should formulate environmental protection management methods in accordance with relevant regulations.Whether the enterprise's internal control plays a role in promoting the company's commitment to environmental responsibility is a point that this article focuses.The newly revised "Environmental Protection Law of the People's Republic of China" in April 2014 regards environmental protection performance as an important indicator for assessing the performance of relevant government departments.The “Detailed Rules for the Implementation of the Economic Responsibility Audit of the Government Leading Cadres and State-owned Enterprises Leaders” promulgated in July 2014 is an important content of audit of the economic responsibilities of the leading cadres.This paper studies the promotion factors of corporate environmental performance.The paper focuses on the internal control and the nature of property rights that owned by companies to improve their environmental performance.Another focus is the role the nature of property right play between company's internal control and environmental performance.In this paper,we first set up the evaluation system of environmental performance of enterprises: the index of environmental performance.On this basis,this paper puts forward the relevant assumptions,constructs a multiple linear regression model to verify the relevant assumptions.In the later content,this paper uses the probit model to test the robustness of the study to prove the robustness of the conclusion of this paper.Through the process of asking questions,analyzing problems and solving problems,this paper puts forward some conclusions and suggestions based on research contents at last.Through inquiring into this paper,we draw the following conclusion: The higher the quality of internal control of an enterprise results a better environmental performance of the enterprise.There is a positive correlation between the nature of the state-owned ownership of an enterprise and the environmental performance.The stateowned ownership plays an important role in promoting the positive relationship between the internal control and environmental performance of the enterprise.Through further investigation,it has been found that the nature of the property rights of stateowned enterprises can enhance the role of internal control in promoting enterprises' environmental performance.Under the environment of state-owned enterprises,internal control is more likely to play a role in promoting enterprises to improve their environmental performance.This article may have the following three contributions.First,we use the actual environmental responsibility the enterprise undertakes to study the environmental performance of the enterprise instead of the disclosure of environmental information.Second,we take the internal control as a factor that affects the environmental performance of the enterprise.This may introduce the new research content and enrich the related literature.Finally,it provides a new measurement system for the study of the environmental performance of the enterprise and provides another new way for environmental performance research.