Abstract The paper investigates the spit-off effect of internal control based on the views of corporate social responsibility by using the data of listed company. Internal control of enterprise is the institution foundation and self-discipline system of corporate governance, and should directly influence the fulfillment of corporate social responsibility. Internal control has the positive effect on enhancing CSR by the regulating function of internal control. The empirical results indicate that the internal control has the positive effect on the CSR. Compared with non-state owned enterprises, the state-owned enterprises could fulfill CSR better than non-state owned enterprises on the whole, and internal control of state-owned enterprises has more powerful positive effect on CSR than that of the non-state owned enterprises.
LI Zhi-Bin. Internal Control, Nature of Actual Controller and Corporate Social Responsibility ——Empirical Evidence from Chinese Listed Companies. Economic Survey, 2014, 31(5): 0109.
2014, Vol. 31 
