【作者】 施婵娟；

【导师】 王林萍；

【作者基本信息】 福建农林大学 ， 农业经济管理， 2008， 硕士

【摘要】 在全球化大潮中,经济、社会和环境的强烈互动,使越来越多的企业家清楚地认识到,企业不仅是区域经济的基本组织,也是区域社会的基本组织,更是一个可以直接贡献或破坏自己生存发展环境的重要角色。因此,企业不仅要追求“利润最大化”,并且要为创造实现“利润最大化”的经济、社会和资源环境而努力.于是,“企业社会责任”的概念应运而生。目前,企业社会责任运动已成全球性潮流,国际社会越来越看重企业社会责任,不仅跨国公司带头领引,而且国际组织将其量化,使社会责任成为对一流企业“高标准、严要求”的公认指标。长期以来,中国商业银行作为承担企业社会责任的重要部门,为推动中国经济社会的发展做出了较大贡献.近年来,中国商业银行基本完成了股份制改造,部分已经上市。在新环境下,如何在实现股东价值最大化的同时,履行好相应的企业社会责任,防止片面追求利润最大化,保持健康发展,已成为商业银行发展的一个新课题。中国尚处于市场经济初期,商业银行企业社会责任研究刚刚起步。2006年,上海浦东发展银行推出了国内银行业首份《企业社会责任报告》;2007年,上海银监局制订了第一份指导性文件——《上海银行业金融机构公司社会责任指导意见》,中国建设银行2007年5月正式发布《2006年度企业社会责任报告》,这是中国国有控股商业银行第一份企业社会责任报告书。说明商业银行的社会责任问题已经引起金融界以及上层管理部门的高度重视。因此,加紧开展中国商业银行企业社会责任问题研究,这不但对中国商业银行发展具有战略意义,同时对建设中国和谐社会也具有重要意义。本研究在归纳了国内外学者关于企业社会责任的多种探索研究后,并根据利益相关者理论,该理论认为,商业银行在追求股东利润最大化过程中,应当充分考虑与商业银行利益相关者的权益,包括股东的权益、存款人的权益、金融消费者的权益、贷款人的权益、员工的权益、政府的权益和社会公益慈善的权益等,从而对以上利益相关者承担相应的社会责任。本研究首先利用利益相关者的理论框架,确定商业银行的利益相关者及其权益,在此基础上,界定商业银行企业社会责任的内涵:商业银行在追求股东利润最大化过程中,应当充分考虑商业银行利益相关者的权益,包括对股东、存款人、员工、贷款人、金融消费者、政府等权益的满足,通过金融专业服务、创新金融产品,改进并增加社会福利,承担起环境保护和慈善公益事业等层面的社会责任。通过比较国内外商业银行企业社会责任的实践,分析中国商业银行企业社会责任的存在的问题,主要有:履行企业社会责任的功利性太强;片面追求经济利益,责任意识与法律意识淡薄;缺乏“以人为本”的理念;对弱势群体的金融支持力度不够。总结了现存问题的原因:没有建立明确的企业社会责任目标;商业银行企业社会责任评价和监督体系滞后:中国金融消费者处于弱势地位。并在此基础上结合商业银行行业的特点,在遵循指标制定的全面综合性、科学性和可比性、可操作性的原则上应用层次分析法确定指标的权重,构建商业银行企业社会责任指标体系,并对评价的方法进行了阐述。最后,论述了中国商业银行在企业社会责任上面临挑战及外部约束,在此基础上提出了商业银行企业社会责任目标模式的选择。更多还原

【Abstract】 With increased interaction in economies, societies and environments in the globalization trend, more and more entrepreneurs are well aware that enterprises are basic units of regional societies as well as regional economies, which play an important part in the process of contribution or destruction of the environment development. Therefore, enterprises seek not only to gain business profits as much as possible, but also to create a healthy economic and social environment that allows enterprises to gain revenues as high as possible. That is why the concept of "corporate social responsibilities" emerges. At present, the movement of corporate social responsibilities is becoming a globalization trend. The international communities value corporate social responsibilities highly. Transnational corporations take the lead in this regard, and international organizations regard social responsibility as a generally-recognized index for first-rate enterprises.As an important sector shouldering corporate social responsibility, China Business Bank has been making a great contribution to the development of Chinese economy for a long time. China Business Bank has finished its reform; some of its branches have gone into stock market. It has been the Business Bank’s problem how to fulfill its social responsibility by ensuring that stockholders are given satisfactory dividends, and how to keep sustained development and prevent the undue pursuit of maximum profits. However, the study of its social responsibility is in its beginning stages, since China is in the primary stage of market-oriented economy. In 2006, Pudong Development Bank in Shanghai released A Report on corporate Social Responsibility , which is the first in domestic banking industry. In 2007, Shanghai Bank Supervisory Agency worked out the first guiding document—Guidance Planning of Banking Institutions in Shanghai. In May, 2007, China Construction Bank officially released A Report on corporate Social Responsibility in 2006, which is the first report in this regard for state-own business banks. These documents show that financial circles and the management have paid great attention to the issue of social responsibility of business banks.Accordingly, a further study of social responsibility of Chinese business banks is of great important both to the development of Chinese business banks and to the creation of community harmony in China. On the basis of the studies of social responsibility by experts at home and abroad, and the stakeholders theory, this thesis holds that business banks, in the pursuit of maximum revenues, should take into consideration rights and interests of those who are related to the interests of business banks—share-holders, depositors, financial consumers, borrowers, the staff, the government, and the charity, and shoulder relevant social responsibility.This thesis first identifies those who are related to business banks and their rights and interests with the stakeholders theory, and then defines the social responsibility of business banks: business banks, in the pursuit of maximum revenues, should take seriously the rights and interests of those who are related to the interests of business banks—share-holders, depositors, the staff, financial consumers, and the government. What is more, business banks should shoulder the responsibilities of bringing forth new ideas, improving the welfare and charities of the nation, and protecting the environment. Based on a comparative study of social responsibility of business banks at home and abroad, this thesis analyses the problems in the social responsibility of business banks in China: materialism, undue pursuit of interests, little awareness of responsibility and law, lack of the idea of humanism, and insufficient financial support of the disadvantaged. The thesis sums up the reasons of these problems: no clear goals of social responsibilities, the backwardness of appraisal and supervisory systems in this regard, financial consumers’ disadvantageous standing. The thesis also elaborates on an index system concerning this and its appraisal. Lastly, the paper puts forward a mode of social responsibility of business banks after an analysis of challenges and restraint in this regard.更多还原