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  • From the perspective of the effectiveness of internal control, this study analyzes the influence of internal control on innovation performance and internal control on corporate social responsibility (CSR), and then analyzes the intermediary effect of CSR between internal control and innovation performance. The results show that the improvement of the effectiveness of internal control has a significant promoting effect on innovation performance, and promotes enterprises to strengthen CSR performance. Meanwhile, CSR activities take a significant intermediary effect in the process of improving innovation performance through internal control. Finally, it is suggested that state-owned enterprises and non-state-owned enterprises should communicate and cooperate, strengthen the construction of internal control system, and improve innovation performance and CSR practices. Furthermore, the intermediary effect of CSR activities in the process of improving innovation performance through internal control should be brought into play, so as to return the expectations and demands of stakeholders.
subject
  • Morality
  • Auditing
  • Corporate social responsibility
  • Euthenics
  • Government-owned companies
  • Professional ethics
  • Sociological terminology
  • Concepts in ethics
  • Internal audit
  • Applied ethics
  • Economy and the environment
  • Codes of conduct
  • Ethical codes
  • Social ethics
  • Private aid programs
  • Branding terminology
  • Ethical investment
  • Social finance
  • Law of obligations
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