企业内部控制、社会责任与财务绩效
Internal Control ,Social Responsibility and Corporate Performance

以民航大学MBA学员和航空公司管理培训学员的调查问卷为研究对象,实证分析内部控制、企业社会责任与财务绩效的关系。研究发现,内部控制质量与企业绩效存在显著的正相关关系,提高社会责任品质有助于改善财务绩效。社会责任变量在内部控制作用于财务绩效过程中呈现出较强的中介效应。这一结论为业务主管部门制定相关政策和航空公司资源配置的商业实践与制度安排提供了经验证据。
This paper made an empirical study on the relationship of corporate social responsibility, internal control and corporate performance. By the questionnaires from civil aviation university of China MBA students and airline managers, the study shows that the level of internal control and corporate performance have a significant positive correlation. The company’s internal control can improve the company performance. Most of the social responsibility variables have positive effect on company performance. The Variable of social responsibility can significantly explain the changes of internal control, which means social responsibility plays some intermediary role between the internal control and the company performance. This conclusion is of great significance to promote corporate social responsibility behavior and the couple interaction construction between the internal control and social responsibility.