我国商业银行社会责任的督促机制研究

发布时间：2019-03-01 19:23

【摘要】：商业银行社会责任是指银行业金融机构的经营行为和制度设计对多方利益相关者产生影响,为更好地保障现有市场机制的有效运转,商业银行对包括股东、客户、消费者、政府、社区,乃至自然生态环境所应该担负的经济、法律、道德和慈善等社会责任。随着经济全球化进程的加快,银行业的重要性日益凸显,作为一种逻辑结果,银行业也面临着来自社会、环境、员工、消费者、客户、政府监管机构等各方面的压力,在很多情况下,能否更好地践行社会责任已经成为评判一家银行好坏的重要指标。与此同时,有关银行业的国际规范也日臻成熟。例如,“赤道原则”的制定使得商业银行在处理项目融资过程中发生社会和环境问题时有据可循。自2008年次贷危机爆发后,我国商业银行逐步加大了对社会责任的关注力度。然而,相较于境外银行业社会责任的状况而言,我国商业银行承担社会责任的情况仍不理想,存在诸如外部机制不健全、内部机制不配套、商业银行间发展不均衡等问题。与此同时,我国商业银行开始转向国外金融市场,并逐渐占据十分重要的位置。在全球福布斯排行榜上,中国工商银行更是在2013年、2014年连续两年蝉联福布斯全球企业2000强排行榜冠军。因此,如何更好地践行社会责任也就成为我国商业银行不得不思考的重要课题。企业社会责任理论经过了数十年的发展已经日臻成熟,商业银行作为通常意义的企业法人,其承担社会责任具备一般企业社会责任的共同特征,涵盖其共同内容。但是,考虑到商业银行的利益相关者的复杂性和多元性、经济角色的特殊性、经营行为的独特性、社会角色的重大性等诸多情况,且商业银行又承担着宏观调整经济、促进实质公平和辐射外部企业等作用,并考虑到我国商业银行承担社会责任的现状与条件,如此一来,深入研究我国商业银行社会责任的督促机制就具有重大的现实意义与实践意义。本文从商业银行承担社会责任的理论基础着手,在分析商业银行社会和经济角色的特殊性、借鉴实质正义理论和企业公民理论的基础上,分析了商业银行践行社会责任的现有督促机制存在的问题:包括内部督促机制和外部督促机制存在的问题,在此基础上,针对性地借鉴境外商业银行践行社会责任的实践经验和相关的先进制度,结合我国商业银行践行社会责任督促机制的现状和我国的现实国情,提出了我国商业银行践行社会责任督促机制的完善路径:内部贯彻理念、完善制度;外部一方面加强刚性规则的整合、补充,另一方面动员多方力量,加强监督力度。
[Abstract]:The social responsibility of commercial banks refers to the influence of the management behavior and system design of the banking financial institutions on the multi-stakeholder. In order to better protect the effective operation of the existing market mechanism, the commercial banks include shareholders, customers and consumers. Government, community, and even the natural ecological environment should bear economic, legal, moral and charitable social responsibilities. With the acceleration of the process of economic globalization, the importance of banking is becoming increasingly prominent. As a logical result, the banking industry is also facing pressure from various aspects, such as society, environment, employees, consumers, customers, government regulators, and so on. In many cases, better practice of social responsibility has become an important indicator of whether a bank is good or bad. At the same time, the relevant international norms of banking are becoming more and more mature. For example, the formulation of the Equator principles makes it possible for commercial banks to follow the process of dealing with social and environmental problems in project financing. Since the outbreak of subprime mortgage crisis in 2008, China's commercial banks have gradually increased their attention to social responsibility. However, compared with the situation of foreign banking social responsibility, China's commercial banks still assume social responsibility is not ideal, such as the external mechanism is not perfect, internal mechanisms do not match, the development of commercial banks is not balanced and so on. At the same time, China's commercial banks began to turn to foreign financial markets, and gradually occupied a very important position. On the global Forbes list, ICBC won the Forbes Global 2000 list for the second year in a row in 2013 and 2014. Therefore, how to better practice social responsibility has become an important issue that commercial banks have to think about. After decades of development, the theory of corporate social responsibility has matured day by day. Commercial banks, as corporate legal persons with common meaning, have the common characteristics of common corporate social responsibility and cover the common content of corporate social responsibility. However, considering the complexity and diversity of the stakeholders of commercial banks, the particularity of economic role, the uniqueness of business behavior, the importance of social role, and so on, commercial banks bear the responsibility of macro-economic adjustment. To promote substantive equity and radiation of external enterprises, and to take into account the current situation and conditions under which the commercial banks of our country assume social responsibility, so that, It is of great realistic and practical significance to deeply study the supervision mechanism of social responsibility of commercial banks in China. This paper starts with the theoretical basis of commercial banks' social responsibility, analyzes the particularity of commercial banks' social and economic roles, and draws lessons from substantive justice theory and corporate citizenship theory. This paper analyzes on the problems existing in the existing supervision and promotion mechanism for commercial banks to carry out social responsibility, including the internal supervision mechanism and the external supervision mechanism, and on this basis, Referring to the practical experience of foreign commercial banks in carrying out social responsibility and the relevant advanced system, and combining the current situation of the implementation of social responsibility supervision mechanism in Chinese commercial banks and the actual conditions of our country, Put forward the perfect way of carrying out the supervision mechanism of social responsibility of commercial banks in our country: carrying out the idea inside and perfecting the system; On the one hand, strengthen the integration of rigid rules, supplement, on the other hand, mobilize multiple forces, strengthen supervision.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.281

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