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A Theoretical Framework of Social Responsibility-Internal Control in Chinese Companies

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DOI: 10.4236/ajibm.2015.59057    3,707 Downloads   4,450 Views  
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ABSTRACT

A perfect social responsibility (SR) internal control system is the basis for a company to sustain its long-term development. An integrated framework of SR internal control could be built in three divisions: one is the five key elements of internal control, the other is the major context of SR according to ISO26000: 2010 and “Internal Control Supporting Guidelines”, and another is the performing levels which can be categorized as the strategic management level and the operation activities level. A detail analysis of this integrated SR internal control framework was made and suggestions for improving the current SR performing effect were provided.

Conflicts of Interest

The authors declare no conflicts of interest.

Cite this paper

Zhang, W. (2015) A Theoretical Framework of Social Responsibility-Internal Control in Chinese Companies. American Journal of Industrial and Business Management, 5, 577-580. doi: 10.4236/ajibm.2015.59057.

References

[1] Wang, J.C. and Shen, X.Q. (2012) Corporate Social Responsibility and Internal Control: Interactive Relationship and Optimization Path Research. Communication of Finance and Accounting, 3, 13-17.
[2] Wang, H.B. and Liu, S. (2015) A Study on the Internal Control Framework Construction of Corporate Strategic Social Responsibility. Modern Economic Management, 37, 31-37.
[3] Chang, Y. (2013) Probing the Corporate Social Responsibility Internal Control. Journal of Accounting, 6, 113-114.
[4] Qi, P. and Shang, Y. (2015) A Study on the Internal Control Based on the Corporate Social Responsibility. Enterprise Economy, 4, 45-48.
[5] Financial Reporting Council (2005) Internal Control-Revised Guidance for Directors on the Combined Code.

  
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