经济环境、内部控制与企业社会责任履行

摘要

：监督企业履行社会责任，维护和平衡企业各利益相关者的合法权益，是当代企业内部控制的重要职能。然而，传统企业内部控制以股东权益为重心、以员工责任为边界，忽略了对其他利益相关者的责任，造成企业管理冲突和控制危机，严重影响企业持续发展。本文分析企业内部控制与社会责任履行的起源，提出现代企业的诞生是两者共同的源头，在论证两者共有的终极目标基础之上，对企业内部控制与社会责任履行在发展中出现的分流现象进行分析。然而，在新的经济环境下企业内部控制和社会责任履行的融合成为可能，以期推动企业持续发展。%The important functions of enterprises internal control are to supervise enterprises to fulfill their social responsibilities, to maintain and balance legitimate rights between stakeholders. However, the traditional internal con- trol focuses on shareholders equity, and has the boundary of staff responsibility, ignores other stakeholder responsibili- ties. Those cause management conflict and control crisis, which impact on enterprise sustainable development badly. This article analyzes the origin of enterprise internal control and social responsibility, puts forward that the birth of modem enterprise is the source of both. Under the foundation of common ultimate goal, this article analyzes a distribu- tary phenomenon of enterprise internal control and social responsibility. But, in new economic circumstances, it' s pos- sible to integrate enterprises internal control with social responsibility, which would promote enterprises sustainable de- velopment.