Earticle

초록

영어

Chinese Commercial Banks can achieve good performance, largely thanks
to national attention and support to Commercial Banks reform and
development. Therefore, when the Commercial Banks formulate the strategy,
they should put social responsibility stress on the important position. The
social responsibility of commercial banks mainly include the responsibilities
which commercial banks should fulfill their renposibilities for stakeholders, in
the economic, legal, moral and philanthropic. Economic responsibility is the
foundation of legal liability, moral responsibility and liability charity. The
Commercial Bank as a particular coorporation should obey the relevant
regulations including ethics provisions, and perform its economic mission. It is very important that they should give up their profits according to law sometimes. Moral responsibility and philanthropic liability are sublimated on the basis of realization of economic responsibility and legal liability. it directly reflects the social esponsibility of the enterprise.
Corporate social responsibility is increasingly becoming the hot issue all around the world, while social responsibility of commercial banks which is a special corporate in China is more important. Our Commercial Banks in the social responsibilities still have many shortcomings. Our country Commercial Banks, in a certain extent, realize the importance of social responsibilities, while it still stays in the surface and do not rise to the strategic height in accordance with disclosure information. And when carrying out their social responsibilities, a several of Commercial Banks, in a certain extent, still cling to the "gdo good thing and earn money"h which is a "gadvertisement"h to improve their public relations. Their purposes lie in profit or other benefits, corporate social responsibility is just a means of profit.
It need several elements for commercial banks to fulfill their social responsibility, such as, the power of government, mandatory laws and institutions, the internal self-regulatory mechanism in the commercial banks.
In the initial stage of social responsibility, it is very important for Commercial Banks to realize that carrying out the economic and legal liability is legal obligations, or will be punished by the law. At the same time, we should exercise a closer supervision over the government, industry
and other regulatory function. In the Commercial Banks internal level, we should adjust the governance structure of Commercial Banks.

중국어

中国的商业银行之所以能取得良好的业绩，很大程度上得益于国家对商业银行改革与发展的高度重视和大力支持。因此，商业银行在制定发展战略时，应义不容辞地把承担社会责任放在重要的位置上。商业银行的社会责任从实证的角度来看，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。经济责任是企业必须肩负的生产、盈利和满足消费者需求的责任，经济责任是企业社会责任的基础，是其承担法律责任、道德责任和慈善责任的前提。法律责任要求企业遵守包含基本伦理道德的法律规定，在法律要求下履行经济使命，其重要内容之一是明确企业负有依法而牺牲其利润的义务。道德责任和慈善责任是企业在实现经济责任、法律责任的基础上，在社会责任方面的升华，它直接体现了企业的社会责任意识，处于企业社会责任的较高层面。
企业社会责任日益成为全世界关注的热点，作为特殊企业的商业银行的社会责任在我国刚刚开始，而国外商业银行在履行社会责任方面就比较成熟。
我国商业银行在履行社会责任方面还有很多不足之处。我国商业银行虽然在一定程度上认识到履行社会责任的重要性，但从披露的社会责任信息来看， 这种认识应该说还多停留在表面层次，并没有普遍上升到战略高度。在履行社会责任方面，部分银行一定程度上还秉持着“行善赚钱”的思想，将慈善行为作为银行改善公共关系的一种“广告”，其目的还在于获取利润或其他收益，企业社会责任不过是一种获利手段。
商业银行履行社会责任需要多重力量，需要政府的社会的推动，法律和制度的强制，也需要商业银行内部自律机制。在推进其承担社会责任的初始阶段，法律制度的强制必不可少，使商业银行意识到履行经济和法律责任是其法定的义务，是必须履行的，否则将受到法律的制裁。同时，还要加强政府、行业及其他组织的监管职能。在商业银行内部层面，应当要调整商业
银行的治理结构。

목차

一. 序言
 二. 商业银行履行社会责任的必要性
 三. 社会责任的内涵
  (一) 赤道原则的产生与发展
  (二) 商业银行社会责任的具体内容
 四. 国外商业银行践行社会责任情况概览
 五. 国内商业银行履行社会责任的不足
  (一) 尚未全面建立起履行社会责任的理念，认识尚不到位
  (二) 社会责任与报告披露功利思想严重，选择性披露动机强烈
  (三) 发布社会责任报告尚不普遍，且未开展第三方独立鉴证，客观性较差
 六. 洞悉国内外差距推进我国商业银行履行社会责任
  (一) 商业银行社会责任的外部约束
  (二) 商业银行社会责任的内部控制
 七. 结语
 ≪ 参考文献≫
 중문요약

저자

• 崔金珍 [ 최금진 | 天津财经大学法学院，副教授，商法 ]

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