摘要
商业银行的社会责任主要指商业银行对其利益相关者所承担的经济、法律、道德和慈善方面的责任。履行社会责任是现代商业银行成熟的标志,也是完善商业银行公司治理机制的重要举措。我国商业银行在履行社会责任方面与国外商业银行相比还有很大差距,主要体现在社会责任观念淡薄、相关管理目标缺乏、支持慈善事业力度不够、员工劳动保护措施不力、诚信竞争原则不足等方面。鉴于此,作者指出商业银行履行社会责任需要多重力量,需要政府和社会的推动、法律和制度的外部强制、舆论的监督和引导,更需要商业银行内部自律机制,以完善治理结构为契机,加强自我约束,使其符合企业社会责任规范。
Commercial banks＇ social responsibilities mainly involve their economic, legal, moral and charitable responsibilities owed to stakeholders. Actively fulfilling the social responsibilities is both the symbol of a mature commercial bank and the important measure to improve commercial bank＇s corporate governance. There are significant disparities between Chinese and foreign commercial banks in implementing their social responsibilities, which reflect in Chinese commercial bank＇s lack in social responsibility awareness, relevant management objective, support to charitable undertakings, powerful protection to employees and good faith principle in competition. Given this situation, the paper proposes that both external and internal forces are needed to further commercial banks to exercise their social responsibilities. External forces incorporate the impetus of government and society, the mandatory re- quirements of laws and regulations and the guidance of public opinion. Furthermore, commercial banks have to establish internal self-regulation mechanism to improve their corporate governance, strengthen self-control and make themselves in line with enterprise＇s social responsibility norms.
出处
《金融论坛》
CSSCI
北大核心
2008年第7期53-58,共6页
Finance Forum
关键词
商业银行
企业社会责任
公司治理
信息披露
commercial bank
enterprise＇s social responsibility
corporate governance
information disclosure
