| 我国职业体育俱乐部企业社会责任内部控制体系的构建 |
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| 引用本文： | 孟宇.我国职业体育俱乐部企业社会责任内部控制体系的构建[J].湖北体育科技,2021(2):127-131. |
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| 作者姓名： | 孟宇 |
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| 作者单位： | 河南大学体育学院 |
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| 摘 要： | 随着我国社会经济条件的变化与体育事业的不断发展,职业体育俱乐部作为现代体育的基本组织形式,亟需提升自身企业社会责任履责水平以应对日益复杂的外部环境。内部控制制度能够通过自我控制、调整、规划的一系列方法帮助俱乐部实现经营目标、改善经营管理、提高经营效益,无疑将成为重要的治理手段。本文采用文献资料查阅、案例分析等研究方法,对我国职业体育俱乐部建立企业社会责任内部控制体系的现实意义进行梳理与剖析,并从俱乐部对企业社会责任的认识、运行机制、内部监督、信息沟通4个方面对俱乐部履行企业社会责任的现状进行阐述,提出了包含内部控制环境建设、风险评估机制、内部监督机制、信息沟通机制的企业社会责任内部控制体系框架,以期为促进职业体育俱乐部持续与健康发展提供理论依据与决策参考。
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| 关 键 词： | 职业体育俱乐部 企业社会责任 内部控制 体育产业 |
Construction of Internal Control System of Corporate Social Responsibility of Professional Sports Clubs in China |
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| MENG Yu.Construction of Internal Control System of Corporate Social Responsibility of Professional Sports Clubs in China[J].Journal of Hubei Sports Science,2021(2):127-131. |
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| Authors: | MENG Yu |
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| Institution: | (School of Physical Education,Henan University,Kaifeng Henan,475000) |
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| Abstract: | With the change of China's social and economic conditions and the continuous development of sports,professional sports clubs,as the basic organizational form of modern sports,need to improve their corporate social responsibility to cope with the increasingly complex external environment.Internal control system can help clubs achieve business objectives,improve business management and improve business efficiency through a series of methods of self-control,adjustment and planning,which will undoubtedly become an important means of governance.This paper uses literature review,case analysis and other research methods to sort out and analyze the practical significance of establishing the internal control system of corporate social responsibility of professional sports clubs in China,and expounds the current situation of clubs'performance of corporate social responsibility from four aspects:club's understanding of corporate social responsibility,operation mechanism,internal supervision and information communication.In order to provide theoretical basis and decision-making reference for promoting the sustainable and healthy development of professional sports clubs,this paper puts forward the internal control system framework of corporate social responsibility,including the construction of internal control environment,risk assessment mechanism,internal supervision mechanism and information communication mechanism. |
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| Keywords: | professional sports club corporate social responsibility internal control sports industry |
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