金融机构社会责任的法律研究

发布时间：2018-03-15 06:08

本文选题：公司社会责任　切入点：利益相关者　出处：《吉林大学》2011年硕士论文　论文类型：学位论文

【摘要】：公司作为现代社会以营利为主要目的的商事主体,随着市场经济的不断发展,已经日益成为了社会中最重要的市场主体和最重要的经济力量,影响着商事关系中的债权人、劳动者、供应商及消费者等利益相关者,同时与社会、环境的关系日渐密切。基于公司在市场经济中的重要地位,国内外学者纷纷提出理论,对公司在社会中的角色进行重新定位,强化公司在社会中的责任,以其经济影响力承担起其在社会中所应该担当的社会角色。随着经济的发展,社会责任理论已经越来越被世界各国金融机构重视,特别是在金融危机之后,社会责任理论又一次被推向理论研究和立法高峰。本文以2008年美国经济危机的爆发、金融机构忽视社会责任承担为背景,概述了公司社会责任的基本理论,运用理论从应然和实然两个角度阐述了金融机构社会责任内涵与外延,分析了金融机构的行业特殊性,总结了我国金融机构社会责任的立法现状,比较研究了国外金融机构社会责任的承担及立法规制,更探究了社会责任的承担对金融机构的意义和影响,对我国金融机构社会责任提出了立法建议,并对金融机构承担社会责任其他实现机制进行了探索。即现代金融机构在追求自身利益(股东利益)最大化的同时要兼顾社会效益,积极承担起其在社会中的责任,金融机构行业的特殊性,决定其对社会责任的承担也有着不同的方式,应将社会责任理念贯彻到公司经营理念中,使其更有效的承担社会责任。本文共分为五部分。第一部分概述了公司社会责任理论的理论基础。从公司社会责任的渊源和发展出发,界定了公司社会责任的基本概念,列举了公司社会责任的基本理论,并从论述了现代公司责任理论与公司法的发展,从理论上认识了公司社会责任理论概况。第二部分从应然性的角度分析了金融机构社会责任的内涵、外延以及与法律责任的关系。首先,金融机构的内涵包括银行业、保险业、证券业及其他金融机构四部分,论述其行业特性及所承担的社会责任,对金融机构社会责任做出了定义。其次,从责任层级、行业特性及利益相关者角度分析了金融机构社会责任的外延。责任层级包括经济责任、法律责任、道德责任及慈善责任,这四种责任相互联系,存在于金融机构活动中构成一个完整的社会责任体系。行业特性说明银行业金融机构、保险业金融机构及证券业金融机构责任承担不同。利益相关者包括股东、员工、金融消费者、社会、政府等,金融机构必须处理好与利益相关者之间的关系,才能获得持续稳定的发展。最后,法律责任与社会责任关系密切,法律责任是社会责任的重要组成部分,是实现社会责任的制度保障。第三部分在金融危机的背景下,以实然性角度分析了金融机构社会责任。首先,比较研究了外国金融机构社会责任的立法,具体介绍了美国,英国等国社会责任的立法。其中,从美国金融危机爆发的原因和影响出发,说明金融机构社会责任意识的缺失。美国是最早将社会责任立法的国家,金融危机后,社会责任更加被重视。美国社会责任立法也影响了英国、法国等其他国家,各国都制定了社会责任立法。国际标准的设立更推动了社会责任的发展,如美国的SA8000及英国的AA1000标准等。其次,论述了我国金融机构社会责任的立法现状及相关条例,虽然这些立法只是些指引性条款,没有任何强制力,但仍在推动了我国金融机构社会责任的承担。最后,美国金融危机给我们留下很多启示,金融危机下金融机构承担社会责任应该体现在内部的谨慎经营和持续发展上,做好风险控制,把握信用风险关口,在创设和发展金融衍生品上要具有高度的社会责任意识。第四部分是本文的重点,笔者主要分析了社会责任对金融机构的意义和影响。首先分析了金融机构对社会责任的认识,金融机构社会责任意识淡薄,为了追求利益最大化,只重视公司经营行为而忽视社会责任的承担,且承担社会责任的工作力度不够,形式单一,仅仅将社会责任作为一种商业行为,而非法律行为。金融机构应该社会责任当成自身的固有责任。其次,金融机构的功能、经营范围及法律地位决定其社会责任的特殊性,最后,金融机构承担社会责任对其有着诸多有利影响,有效承担社会可以促进企业的发展,有利于提高金融机构的社会公信力,有助于企业树立良好的品牌形象,营造积极健康的企业文化力,为金融机构发展增添生产力及凝聚力。最后一部分是对我国金融机构社会责任的立法建议及探索,论述了我国社会责任立法的必要性,及现阶段有关社会责任立法不足,并针对不足尝试性给出意见。我国现阶段对金融机构的社会责任的立法还处于探索阶段,虽然各监管机构和各大公司都在致力于研究和颁布公司社会责任指引性文件及公告,但大多只是一种应急措施,且其立法层次较低,我国应将《公司法》、《保险法》、《商业银行法》等相关法律进行整合,共同促进金融机构社会责任的承担。同时,笔者建议出台系统性、专门性的《金融机构社会责任准则》,并在立法中将社会责任的承担法定化、标准化。除了立法规制,本文还探究了金融机构社会责任的其他实现途径,以求为金融机构社会责任的承担给出有效路径。
[Abstract]:The main commercial company as a modern social profit as the main goal, with the continuous development of market economy, has become the most important market subject in society and the most important economic strength, affect the commercial relationship creditors, employees, suppliers and consumers and other stakeholders, and the relationship between the environment and society. The company is increasingly close. The important position in the market economy based on the domestic and foreign scholars have put forward the theory of re positioning of the company's role in society, strengthening corporate responsibility in society, with its economic clout to assume its should play in society's social role. With the development of economy, the theory of social responsibility have been more and more attention to financial institutions around the world, especially in the wake of the financial crisis, the theory of social responsibility was again pushed to the theoretical research and legislation of the peak.
In this paper, the United States in 2008 the outbreak of the economic crisis, financial institutions to ignore social responsibility as the background, an overview of the basic theory of corporate social responsibility, applying theory and the extension of the content of social responsibility of financial institutions from two aspects of reality and ideology, analyzes the particularity of financial institutions in the industry, summarizes the legislative status quo of China's financial institutions bear the responsibility, and the legislation of foreign financial institutions to social responsibility, explores the significance and influence of bear more social responsibility of financial institutions, the financial institutions of our country social responsibility put forward legislative proposals, and the financial institutions to undertake the social responsibility implementation mechanism is explored. The other is the modern financial institutions the pursuit of their own interests (shareholders) and to maximize social benefit, and actively take the social responsibility of financial institutions, special industry, There are different ways to decide its commitment to social responsibility. We should carry out the concept of social responsibility into the company's business philosophy so as to make it more effective in undertaking social responsibilities.
This paper is divided into five parts. The first part summarizes the theoretical basis of the theory of corporate social responsibility. Starting from the origin and development of corporate social responsibility, the basic concepts of corporate social responsibility, cited the basic theory of corporate social responsibility, and discusses from the modern corporate responsibility theory and corporation law development from theory on the understanding of the theory of corporate social responsibility.
The second part analyzes the connotation of the social responsibility of financial institutions from the perspective of necessity, extension and the relationship with the legal responsibility. Firstly, the connotation of financial institutions, including banking, insurance, securities and other financial institutions. The four part discusses the characteristics of the industry and social responsibility, defines the social responsibility of financial institutions. Secondly, from the responsibility level, industry characteristics and stakeholder analysis of the extension of the social responsibility of financial institutions. The responsibility includes economic responsibility, legal responsibility, moral responsibility and charitable responsibility, these four kinds of responsibility to contact each other, exist in the financial institutions activities constitute a complete system of social responsibility industry characteristics. Description of banking financial institutions, insurance industry and financial institutions and securities financial institutions undertake different responsibility. Stakeholders including shareholders, employees, financial consumers, society, government, finance Institutions must deal well with the relationship between stakeholders so as to achieve sustained and stable development. Finally, legal liability is closely related to social responsibility. Legal liability is an important part of social responsibility and a system guarantee to achieve social responsibility.
In the third part, the background of the financial crisis, the real point of view of the social responsibility of financial institutions. First, a comparative study of foreign financial institutions, social responsibility legislation, introduced the United States, Britain and other countries of the social responsibility legislation. Among them, starting from the causes and effects of the U.S. financial crisis, lack of awareness of financial institutions social responsibility. The United States is the first country of social responsibility legislation, after the financial crisis, social responsibility more attention. The social responsibility legislation also influenced Britain, France and other countries, countries have established social responsibility legislation. The establishment of international standard to promote the development of social responsibility, such as the United States and SA8000 the British AA1000 standard. Secondly, discusses the legislative status quo of China's social responsibility of financial institutions and related regulations, although the legislation is just some guide terms, without any force But still, in promoting China's financial institutions to take social responsibility. Finally, the financial crisis in the United States have left many inspirations to our financial institutions, the financial crisis of social responsibility should be reflected in the internal prudent operation and sustainable development, good risk control, grasp the credit risk, in the establishment and development of financial derivatives should have high sense of social responsibility.
The fourth part is the focus of this article, the author mainly analyzes the significance and influence of social responsibility on financial institutions. The financial institutions of the social responsibility of financial institutions, lack of sense of social responsibility, in order to seek maximum benefits, only pay attention to corporate business behavior and the neglect of social responsibility and social responsibility efforts not only will form a single, social responsibility as a business behavior, rather than legal behavior. Financial institutions should take social responsibility as their inherent responsibility. Secondly, functions of financial institutions, particularity, business scope and legal status determines its social responsibility finally, financial institutions bear the social responsibility has many beneficial effects on the effective bear society can promote the development of enterprises, improve the social credibility of financial institutions, to help enterprises to establish a good brand image, camp Create a positive and healthy corporate cultural power to increase productivity and cohesion for the development of financial institutions.
The last part is the legislative proposals and Exploration on China's social responsibility of financial institutions, discusses the necessity of social responsibility legislation, lack of social responsibility and current relevant legislation, and gave some ideas for the lack of social responsibility in our country. At the present stage of financial institutions, the legislation is still in the exploratory stage, although the regulators and companies are dedicated to the study of corporate social responsibility and issued guidance documents and announcements, but most of them are just a kind of emergency measures, and the low level of legislation, our country should be < Company Law > >, < < the integration of insurance law, commercial bank law and other relevant laws, and jointly promote the the social responsibility of financial institutions bear. At the same time, the author recommended the introduction of the system of specialized financial institutions, "social responsibility standards", and legislation in social responsibility legalization, standardization of legislative regulation. In addition, this paper also explores the Other ways of realizing the social responsibility of financial institutions in order to provide an effective way for the social responsibility of financial institutions.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.28;F832.3

【引证文献】