Research On Internal Control Of Social Responsibility For Vaccine Enterprises

In recent years,the frequent occurrence of quality and safety incidents in vaccine enterprises has caused great harm to the life and health of the public,showing the major defects in the internal control of social responsibility for vaccine enterprises.Although China’s internal control regulations are gradually improving,the internal control norms for corporate social responsibility performance have not yet been formed,and there is a lack of implementation rules for sub-industries.This phenomenon makes it difficult for the internal control of social responsibility for vaccine enterprises to be built and landed at the micro-level.This paper provides the idea of constructing the internal control of social responsibility for vaccine enterprises.Based on the COSO framework and China’s "Basic Standards for Internal Control of Enterprises",this paper constructs a set of internal control framework,which promotes the improvement of internal control theory.It provides a reference for ensuring the fulfillment of social responsibility of vaccine companies and promoting the sustainable development of vaccine enterprises.This paper mainly includes the following parts:The first is the introduction,which mainly solves the problems of why and what kind of research to carry out,including the research background,significance,literature review,research methods,innovation and so on.The direction of research is determined.The second part is the concept definition and the introduction of theory.This part provides the theoretical basis for this research,defines the concept of corporate social responsibility,internal control and internal control of corporate social responsibility,and expounds the relevant stakeholder theory and sustainable development theory.The third part is the construction part of internal control of social responsibility for vaccine enterprises,which solves the problem of how to construct internal control of social responsibility.Combined with the status of the vaccine industry,the necessity,objectives and principles of construction were determined.Starting from the five elements of internal control,a set of internal control framework of social responsibility for vaccine enterprises was constructed.The fourth part is the analysis of internal control of social responsibility of Changsheng.This part solves the problem of internal control practice of social responsibility of vaccine companies,and analyzes the defects of internal control of social responsibility of Changsheng.At the same time,the corresponding optimization suggestions are put forward.The last part is the conclusion and prospect.This part is a summary of the full text.By summarizing the research conclusions,analyzing the research limitations,it solves the problem of how to perfect and develop the research theme.This paper has achieved certain results in both theory and practice.On the one hand,this paper defines corporate social responsibility from the perspective of stakeholders,and innovatively avoids the two tendencies of excessive limitation and excessive generalization in the definition of social responsibility.On the basis of this definition,this paper analyzes the necessity,objectives and principles of constructing the internal control of social responsibility for vaccine enterprises,designs the framework of internal control of social responsibility for vaccine enterprises,and promotes the development of internal control theory of social responsibility.On the other hand,this paper puts the theory into practice,analyzes the defects of internal control of social responsibility of Changsheng,and puts forward some suggestions on optimization from three levels:decision-making level,executive level and supervision layer.Through the analysis of specific industries and enterprises,the problem of "landing" in the micro-level of the internal control of social responsibility is solved.It is expected that the research in this paper can provide some references for the internal control of social responsibility in other industries.