Research On The Impact Of Internal Control On Corporate Social Responsibility Of Listed Agricultural Companies

China has fulfilled the poverty alleviation goals and tasks in the new era as scheduled,and achieved the historic feat of eradicating absolute poverty.In the future,agricultural enterprises will continue to make great efforts to alleviate relative poverty.Listed agricultural companies are in a leading position in the agricultural industry,so they should play an exemplary role and integrate social responsibility into their development strategies to achieve sustainable development goals.At present,the research results on the performance of social responsibility by listed companies are relatively rich,but there is relatively little research on the social responsibility of agricultural listed companies related to the national economy and people’s livelihood,and the relationship and path transmission between the internal control of agricultural listed companies and the performance of corporate social responsibility need to be further explored.Based on this,This paper adopts the method of combining normative research with empirical research.Firstly,relevant literature is summarized and summarized.Based on the analysis of principal-agent theory,idle resource theory,information asymmetry theory and stakeholder theory,relevant research hypotheses are proposed,Internal control and corporate social responsibility of listed agricultural companies,perfect internal control not only directly promotes the fulfillment of social responsibility of listed agricultural companies,but also indirectly improves the willingness and level of listed agricultural companies to fulfill corporate social responsibility through the path of financial performance,the better the level of social responsibility fulfillment.(2)The internal control of agricultural listed companies is significantly positively correlated with financial performance,that is,high-quality internal control improves the financial performance of enterprises.(3)Financial performance is significantly positively correlated with the level of corporate social responsibility performance,financial performance plays a part of the intermediary role between the relationship between the internal control of agricultural listed companies and corporate social responsibility,and the perfect internal control not only directly promotes the performance of social responsibility of agricultural listed companies,but also indirectly improves their willingness and level of corporate social responsibility through the path of financial performance.(4)Financial performance plays a more significant mediating role in non-state-owned agricultural enterprises.(5)When the two positions are combined,it will weaken the role of internal control of agricultural listed companies in promoting corporate social responsibility.Based on the empirical results,this paper puts forward specific suggestions from three aspects:formulating and improving the internal control system,improving the level of financial performance,and establishing and improving the system for fulfilling social responsibility.This paper enriches the research results of the performance of social responsibility of agricultural listed companies,analyzes the influence mechanism performance level of internal control on corporate social responsibility,as well and provides reference for agricultural listed companies to better fulfill their social responsibilities.The main innovations in this paper are:first,on the basis of verifying the intermediary role of financial performance,it further verifies that the intermediary role of financial performance in non-state-owned agricultural enterprises is more significant;Second,starting from the In view of the particularity of agricultural industry and the characteristics of internal control,performance and social responsibility of agricultural enterprises,this paper constructs financial performance evaluation indicators from four dimensions of solvency,profitability,development ability and shareholder profitability to enrich existing research results.