近年来,企业履行社会责任不足的案例被频频曝光,诸如煤矿事故、员工自杀、皮革酸奶、毒奶粉等都引起了全社会的广泛关注,企业能否履行好社会责任,已成为衡量企业成功与否的重要标志。基于此,企业当前都加强了对履行社会责任的内部控制。在2010年4月,以财政部为核心的五部委联合发布了企业内部控制配套指引,其中就包括《企业内部控制应用指引第4号——社会责 In recent years, enterprises have frequently exposed cases of lack of social responsibility. Such as coal mine accidents, employee suicide, leather yogurt, and poisoned milk powder have all caused widespread concern in society. Whether enterprises can fulfill their social responsibilities has become a measure of the success of enterprises No important signs. Based on this, companies are now strengthening their internal control of social responsibility. In April 2010, the five ministries and commissions with the Ministry of Finance as the core jointly issued the guidelines on supporting internal control of enterprises, including Guidelines on the Application of Internal Control No. 4 - Social Responsibility