Research On Internal Control Of Social Responsibility Of Food Enterprises

The responsibility of society is the social responsibility that enterprises should consciously fulfill,which is mainly reflected in the responsibility for external environmental protection,internal product quality,promotion of employment,conservation of resources,rights and interests of employees and production safety of enterprises,etc.,which runs through the entire process of enterprise development.In previous years and recent years,food safety problems have occurred more and more frequently in society,triggering great public opinion at the social level,and food companies have also been criticized by people of different ages to varying degrees,which has attracted great public opinion supervision.In addition to relying not only on external supervision,but also to strengthen and rationally manage and improve its own internal control system,in today’s food enterprise development process,the rational formulation of internal control system and reasonable management is crucial.This paper selects some data of food processing listed companies,and links social responsibility,internal control and corporate performance to create a model to test whether the combination of social responsibility and internal control can help improve corporate performance.How to effectively combine food corporate social responsibility and internal control,so that the two factors can promote the sustainable development of food enterprises together,is a problem worthy of our in-depth study and exploration.The purpose of this study is to explore the relationship of them,to help enterprises better fulfill their social responsibility.This has a positive guiding role in promoting the development of enterprises.First of all,the research background and research significance of this paper are introduced,the purpose of the research and the research methods and writing ideas adopted,the research content and research framework are expounded and the research innovation points are proposed at the same time,and secondly,this paper introduces the relevant literature and evaluation at home and abroad,respectively,the total number of research literature on internal control quality and corporate performance,the literature review of corporate social responsibility and corporate performance research,and the literature review of internal control quality and corporate social responsibility research,and finally gives a comprehensive review of the literature It lays the theoretical foundation for the following research.On this basis,content theory analysis and research hypotheses are carried out,and concepts and theoretical foundations are explained.The concept and development process of corporate social responsibility,the concept of internal control of corporate society,the concept of internal control of food enterprises,the elements of internal control and the three links of internal control are introduced.The social contract theory and internal control theory are expounded,and the relationship between the three factors of corporate social responsibility,corporate internal control and corporate financial performance is explained,as well as the relationship between the three of them.At the same time,the connotation of csrcovery internal control and the internal control system architecture of CSR are expounded.This paper analyzes the theory of social contract and internal control theory,and makes three hypotheses between food corporate social responsibility,food enterprise internal control,and food enterprise financial performance based on the various theoretical bases mentioned above.In this paper,using the research methods of hypothesis research and empirical analysis,the evaluation indicators such as corporate social responsibility and internal control of food enterprises are selected,and the comprehensive evaluation scores of listed companies of food enterprises published on Hexun Network are introduced as the data evaluation indicators of food corporate social responsibility,and the return on assets is used as the evaluation index for evaluating the financial performance of food enterprises,the corresponding independent variables and dependent variables are expounded,the analysis model is constructed,and the statistical results and analysis and multiple regression tests are used.The analysis and empirical evidence of the above three hypotheses have yielded empirical conclusions.Combined with the above analysis results,the author puts forward relevant countermeasures and suggestions based on the micro level of food enterprises and the national macro level.