当代经济管理2018，Vol.40Issue(3)：13-18,6.DOI:10.13253/j.cnki.ddjjgl.2018.03.004
面向绿色供应链管理的企业社会责任内部控制体系构建
System Construction of Corporate Social Responsibility Internal Control Based on Green Supply Chain Management
摘要
Abstract
Supply chain is essentially a risk chain and value chain,and supply chain management is also the management of risk and value. The internal control of corporate social responsibility,as an effective means of controlling the social responsibility risk and improving the efficiency and effectiveness of enterprise operation,has important significance to promote the supply chain enterprises to fulfill their social responsibilities, maintain and balance the rights of member enterprises,and realize coordinated and sustainable development of enterprises and the whole supply chain. The green supply chain management and the internal control of corporate social responsibility have the coupling and interaction. This paper, based on green supply chain management,constructs the internal control framework of corporate social responsibility,which is based on the core enterprises of supply chain and which is stakeholder-oriented and takes social responsibility risk control as the center. This paper puts forward the implementation path from three aspects of decision-making,implementation and supervision. The purpose is to promote the construction of enterprise social responsibility internal control on each node in green supply chain management,effectively prevent and control the social responsibility risk of supply chain,and realize the continuous optimization of supply chain and enterprises' green value added.关键词
绿色供应链管理/企业社会责任/社会责任内部控制Key words
the green supply chain management/corporate social responsibility/social responsibility internal control分类
管理科学引用本文复制引用
王海兵,贺妮馨..面向绿色供应链管理的企业社会责任内部控制体系构建[J].当代经济管理,2018,40(3):13-18,6.基金项目
国家社会科学研究基金项目《企业社会责任内部控制的实现机理与路径研究》(13CGL052) （13CGL052）
重庆市研究生科研创新项目《基于绿色供应链管理的企业社会责任内部控制研究》(CYS17286) （CYS17286）
重庆理工大学研究生创新基金资助项目《企业社会责任风险的测度与控制研究》(YCX2016247). （YCX2016247）
