Research On The Influence Of Internal Control Quality Of Agricultural And Forestry Listed Companies On The Performance Level Of Corporate Social Responsibility

Corporate social responsibility is both legal and moral.There is a large space for enterprises to choose whether to fulfill their social responsibility and the degree of fulfilling their social responsibility.As an important means of enterprise management,internal control has an important impact on both internal and external enterprises.This paper studies the impact of internal control quality of agricultural and forestry listed companies on their social responsibility performance level,In order to improve the internal control of agricultural and forestry enterprises to promote their social responsibility to provide empirical evidence.This paper takes Shanghai and Shenzhen A-share agricultural and forestry listed companies from 2015 to 2019 as the research object,uses multiple linear regression method to empirically analyze the impact of internal control quality on corporate social responsibility performance level,and uses fixed effect estimation and instrumental variable estimation to verify the stability of the conclusion.The results show that the quality of internal control of agricultural and forestry listed companies has a significant positive impact on their social responsibility performance level;and this impact has no significant difference in different property rights of agricultural and forestry listed companies;Through further analysis,this paper finds that compared with the listed companies in other industries,the positive impact of internal control quality on the performance of corporate social responsibility is more obvious in the agricultural and forestry listed companies;The internal environment,control activities,risk control,information communication and internal monitoring are the main influencing factors of the quality of internal control of agricultural and forestry listed companies,and the control activities are the key influencing factors.This paper holds that listed agricultural and forestry companies in China should start from the level of internal control system,and improve the quality of internal control to promote the fulfillment of corporate social responsibility.Put forward clear control activities,establish social responsibility implementation plan;Strengthen information communication,pay attention to social responsibility report disclosure;Pay attention to risk control and consider the interests of stakeholders;Optimize the internal environment and establish the concept of social responsibility;Improve internal monitoring,promote internal control defects rectification and other recommendations.