论商业银行的社会责任

发布时间：2018-04-08 10:59

本文选题：商业银行　切入点：社会责任　出处：《湖南大学》2008年硕士论文

【摘要】： 企业社会责任是指企业在谋求股东利润最大化之外所负有的维护和增进社会利益的义务,是对企业绝对营利性的修正,是建构企业与社会和谐关系的一种基本思想。商业银行以金融资产和负债为经营对象,其业务的公共性和社会性决定了其承担社会责任的正当性和必然性。商业银行社会责任的内容具有特殊性,在一般生产型企业比较突出的人权保障、劳工权益和公共环境保护问题等方面并不那么引人关注。商业银行的社会责任有直接的责任对象,商业银行社会责任的内容应以利益相关者为中心,对债权人的社会责任表现为构建全面的风险管理体系,对资金需求者负有效率配置资金社会责任,对消费者的社会责任主要是提供优质服务。商业银行通过贷款方向、对象控制,履行对环境和资源的间接的社会责任,此外,对弱势群体的慈善责任也是商业银行社会责任的题中之义。现阶段,我国商业银行承担了一定的社会责任,但从总体上看,商业银行社会责任观念匮乏,有关社会责任的法律法规等强制性规范的缺位,国内商业银行履行社会责任缺乏系统性,随意性很大。通过对企业社会责任与法定义务关系的考察,不难得知,道德义务与法定义务之间其实“只有一种遥远而直接的关系”,企业杜会责任已经超越道德教化,法定义务是企业社会责任具体落实的发展趋势。因此,必须通过制度上的设计和立法上的吸纳,将商业银行社会责任落实到商业银行的经营行为中。在目前这个大环境下,要使得社会责任成为银行的自觉行动和普遍行为,需要从宏观、中观和微观三个层次来构建商业银行社会责任的整体框架,需要一个不断完善的法制环境来强制,一个良好的政府来引导,一个不断发展的行业组织来监督,一个适宜的公司治理结构来控制,以及浓厚的企业文化来巩固。
[Abstract]:Corporate social responsibility (CSR) refers to the obligation for enterprises to maintain and promote social interests beyond the maximization of shareholders' profits. It is a revision of the absolute profitability of enterprises and a basic idea of constructing a harmonious relationship between enterprises and society.Commercial banks take financial assets and liabilities as their business objects. The commonality and sociality of their business determines the legitimacy and inevitability of their social responsibility.The content of commercial bank's social responsibility has its particularity, and it is not so noticeable in the aspects of human rights protection, labor rights and interests and public environmental protection.The social responsibility of commercial banks has direct responsibility object, the content of social responsibility of commercial banks should take the stakeholders as the center, and the social responsibility to the creditors should be reflected in the construction of a comprehensive risk management system.The social responsibility for the efficient allocation of funds to the capital demanders, and the social responsibility for consumers is mainly to provide quality services.Commercial banks perform indirect social responsibility to environment and resources through the direction of loan, object control, and charity responsibility to vulnerable groups is also the meaning of social responsibility of commercial banks.At the present stage, commercial banks in our country have assumed certain social responsibilities, but generally speaking, the concept of social responsibility of commercial banks is scarce, and the laws and regulations on social responsibility are absent.The domestic commercial bank performs the social responsibility lacks the system, the arbitrariness is very big.Through the investigation of the relationship between corporate social responsibility and legal obligation, it is not difficult to know that the relationship between moral obligation and legal obligation is "only a distant and direct relationship", and the corporate social responsibility has gone beyond moral enlightenment.The legal obligation is the development trend of the implementation of corporate social responsibility.Therefore, it is necessary to implement the social responsibility of commercial banks into the management behavior of commercial banks through institutional design and legislative absorption.In the present environment, in order to make social responsibility become the conscious action and universal behavior of banks, it is necessary to construct the overall framework of social responsibility of commercial banks from three levels: macro, meso and micro.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F832.2

【引证文献】