商业银行社会责任问题研究

다국어 초록 (Multilingual Abstract)

Chinese Commercial Banks can achieve good performance, largely thanks
to national attention and support to Commercial Banks reform and
development. Therefore, when the Commercial Banks formulate the strategy,
they should put social responsibility stress on the important position. The
social responsibility of commercial banks mainly include the responsibilities
which commercial banks should fulfill their renposibilities for stakeholders, in
the economic, legal, moral and philanthropic. Economic responsibility is the
foundation of legal liability, moral responsibility and liability charity. The
Commercial Bank as a particular coorporation should obey the relevant
regulations including ethics provisions, and perform its economic mission. It is very important that they should give up their profits according to law sometimes. Moral responsibility and philanthropic liability are sublimated on the basis of realization of economic responsibility and legal liability. it directly reflects the social esponsibility of the enterprise.
Corporate social responsibility is increasingly becoming the hot issue all around the world, while social responsibility of commercial banks which is a special corporate in China is more important. Our Commercial Banks in the social responsibilities still have many shortcomings. Our country Commercial Banks, in a certain extent, realize the importance of social responsibilities, while it still stays in the surface and do not rise to the strategic height in accordance with disclosure information. And when carrying out their social responsibilities, a several of Commercial Banks, in a certain extent, still cling to the "gdo good thing and earn money"h which is a "gadvertisement"h to improve their public relations. Their purposes lie in profit or other benefits, corporate social responsibility is just a means of profit.
It need several elements for commercial banks to fulfill their social responsibility, such as, the power of government, mandatory laws and institutions, the internal self-regulatory mechanism in the commercial banks.
In the initial stage of social responsibility, it is very important for Commercial Banks to realize that carrying out the economic and legal liability is legal obligations, or will be punished by the law. At the same time, we should exercise a closer supervision over the government, industry
and other regulatory function. In the Commercial Banks internal level, we should adjust the governance structure of Commercial Banks.

목차 (Table of Contents)

• 一. 序言
• 二. 商业银行履行社会责任的必要性
• 三. 社会责任的内涵
• (一) 赤道原则的产生与发展
• (二) 商业银行社会责任的具体内容
• 四. 国外商业银行践行社会责任情况概览
• 五. 国内商业银行履行社会责任的不足
• (一) 尚未全面建立起履行社会责任的理念，认识尚不到位
• (二) 社会责任与报告披露功利思想严重，选择性披露动机强烈
• (三) 发布社会责任报告尚不普遍，且未开展第三方独立鉴证，客观性较差
• 六. 洞悉国内外差距推进我国商业银行履行社会责任
• (一) 商业银行社会责任的外部约束
• (二) 商业银行社会责任的内部控制
• 七. 结语
• ≪ 参考文献≫
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