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1、安徽大学硕士学位论文我国商业银行社会责任研究姓名：李娟申请学位级别：硕士专业：民商法学指导教师：李明发2010-04I摘 要 摘 要 公司社会责任是指公司在实现股东利益最大化之外需要对公司的利益相关者承担一定的义务，它是对公司营利性原则的修正。传统公司法认为公司应将股东利益最大化作为唯一目标，而公司社会责任理论则认为，公司应承担一定的社会责任，与员工、社区、社会大众等利益相关者建立良好和谐的关系，这有利于公司的长远发展。在全球化大背景下，商业银行的特殊性决定了它在经济活动中占有重要的地位，其经营活动对一国经济产生重要的影响，商业银行社会责任运动受到了人们的普遍关注。2008 年爆发的金融危机也
2、说明商业银行在追求利益最大化的同时，必须高度重视风险管理，兼顾社会的整体利益。现阶段我国商业银行在承担社会责任问题上，存在一些不容忽视的问题。随着商业银行的国际化，受其经营活动影响的人员范围也在不断扩大。因此，为防范商业银行唯利是图带来的严重社会后果，研究我国商业银行的社会责任意义重大。 本文除引言与结论外，共分四部分。 第一部分是关于公司社会责任的一般理论概述。文章从社会责任定义的界定入手，探讨了目前中外学者、有关组织对公司社会责任的不同定义，指出公司社会责任是指公司在实现利润最大化的同时而应承担保护公司利益相关者权益和公共利益的义务。文章阐述了公司社会责任理论的发展脉络和公司社会责任运动在
3、各国的发展，说明公司承担社会责任是历史的潮流。文章分析了产生公司社会责任思想的理论基础即利益相关者理论和国家干预理论，二者分别从利益相关者概念和市场的盲目性角度出发解析了公司社会责任理论的产生原因，为防止公司漠视其他利益群体的利益而产生严重的社会问题，国家有必要予以立法，要求公司承担社会责任，使公司在追求自身利益的同时、兼顾社会利益，保证市场的有序进行。 第二部分具体分析了商业银行社会责任的有关内容。参照前述社会责任的定义，文章认为商业银行社会责任是指商业银行在为股东谋求最大化利润的同时，应保护和增进银行利益相关者的权益和公共利益。其具体内容包括六方面：对债权人的责任、对债务人的责任、对员工的
4、责任、对消费者的责任、对社区的责任和对弱势群体的责任。文章从两个方面分析商业银行承担社会责任的正II当性：一是商业银行的四个特殊性决定了它承担社会责任的必要性，二是商业银行承担社会责任对银行自身和整个社会都有重要意义。 第三部分是对中外商业银行社会责任现状比较的分析，指明我国商业银行社会责任存在的问题和产生原因。通过案例介绍国外商业银行社会责任的表现，分别指出其对我国商业银行社会责任的借鉴意义：法律机制的配合、公司治理结构的完善、银行目标的多元化、信息披露制度的建立。尽管我国商业银行较以前重视对利益相关者利益的保护，但仍然存在一些问题，如短期行为严重、慈善事业支持力度还不大。针对出现的问题，文
5、章归纳总结出这些问题产生的原因有立法不足、对社会责任的认识错误，银行治理结构存在缺陷、国家管理机制不健全等。 第四部分是对我国商业银行履行社会责任提出合理化建议。一是从公司治理结构入手，通过完善公司董事会制度、监事会制度、职工参与制度，发挥董事、监事、银行经理和职工在推动商业银行履行社会责任上的积极作用。二是从公司外部对商业银行履行社会责任进行规制，如完善相关立法、发挥政府的引导作用、建立有效的监督机制以及完善信息披露制度，以督促商业银行自觉履行社会责任。 关键词：公司社会责任；商业银行；利益相关者；公司治理 IIIAbstract Abstract The concept of corpor
6、ate social responsibility is brought forward by the scholar in west developed countries at the beginning of 20th century. It refers the corporate must take care of the non-shareholders interests on its pursuing profit-maximum for shareholders. It is a great challenge to the traditional corporate law
7、 concept which regards pursuing profit-maximum for shareholders as its only purpose. But the theory of corporate social responsibility request the corporate undertake the social responsibility and make a good relationship with the non-shareholder benefit related person, such as employee and consumer
8、. On the background of globalization, some specialties of commercial bank make commercial bank have very important role in a countrys economic. The healthy development of bank has great bearing with the good development of the national economy. Commercial bank has special function in the allocation
9、of resources which make it have indispensable effect in improving the implement of corporate social responsibility. And more and more people pay more attention to corporate social responsibility of commercial bank. Financial crisis of 2008 reveals commercial bank must pay more attention to risk mana
10、gement and take care of non-shareholders interests while it pursuing profit-maximum for shareholders. Nowadays commercial bank in china has some serious problems about corporate social responsibility which have negative influence on the development of commercial bank. With the international of the c
11、ommercial bank, the scope of people which are affected by commercial bank activities are enlarging. It is of great urgency for commercial bank in china to undertake social responsibility initiatively, so the study of the corporate social responsibility in china is very important for the practice. Th
12、e thesis started from the corporate social responsibility theory, hoped making an objective research of the current situation of corporate social responsibility of commercial banks. According to the main line of thought and research, this thesis is divided into four chapters. IVThe first chapter is
13、an overview of thesis on corporate social responsibility. First considering that the definition of corporate social responsibility is controversial, and different school has different opinion about the connotation, validity and extension of it, this chapter intends to define it and probes into the h
14、istory and origin of the theory itself. Second, this part review of the corporate social responsibilitys development vein and the activities of corporate social responsibility. Last, through introducing the rationale of corporate social responsibility, the thesis analyzes the reason why the theory o
15、f corporate social responsibility is caused from the theory of shareholders and the theory of governance. The second chapter is an outline for corporate social responsibility of commercial banks. First, corporate social responsibility of commercial banks is defined as: commercial banks should think
16、about the interests of non-stakeholder while it is in pursuit of process of maximizing profits for shareholders. Second, the thesis elaborate its six core factors ,such as the interests of staff, the interests of consumers of financial, and the interests of the debtor, community interests. Last, the legitimacy of corporate social responsibility of commercial banks in china is analyzed from two sides, the necessary of undertaking social responsibility depend on the specialties of commerc
