汽车行业社会责任内部控制：理论框架与实施路径

摘要

目前，汽车召回事件频发，整体上呈现出事后被动响应的特征，这表明我国汽车行业社会责任内部控制存在较大缺陷。虽然《企业内部控制基本规范》及社会责任内部控制应用指引已取得立法意义上的重大进展，但由于缺乏分行业的实施细则，致使我国汽车行业社会责任内部控制难以在微观层面系统构建并有效运行，亟待从传统经济责任的风险治理导向转为现代社会责任的人本治理导向。本文在现有内控规范框架下，构建了我国汽车行业社会责任内部控制理论框架，并提出实施路径，旨在提升内部控制效率，促进我国汽车产业可持续发展。%At present , automobile recall affairs happened frequently , which appeared characteristics of afterwards pas-sive response , indicating there exist significant deficiencies of auto industry′s social responsibility internal control .Al-though the Basic Norms of Internal Control and CSR internal control practice note have made great progress in the sense of law, but due to lack of detailed rules for the implementation of different industries , CSR internal control of our coun-try′s auto industry has difficulties in system construction and effective operation at micro -level.It′s urgent to transform from risk-oriented governance based on traditional economic responsibility to people -oriented governance based on modern social responsibility .Under the existing internal control standard framework , Chinese auto industry CSR internal control framework is constructed and its implement approaches are put forwards .It will improve internal control efficiency and contribute to the sustainable development of Chinese auto industry .