Research on the Relationship between Internal Control and Financial Performance - Social Responsibility as the Intermediary Variable

摘要

This paper chooses the related data of the listed companies from 2011 to 2015 as the research sample and social responsibility as intermediary variable, and analyzes the relationship between internal control and financial performance. The results shows: there is a significant positive correlation between internal control and financial performance; corporate social responsibility has a positive influence on its financial performance; social responsibility plays a strong intermediary role between internal control and financial performance. These conclusions provide bases for strengthening internal control management and the consciousness of social responsibility, improving the financial performance and promoting sustainable development of enterprises.