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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,已成为我国商业银行发展的一个新课题。加紧开展我国商业银行社会责任问题研究,不但对其发展具有战略意义,同时对建设和谐社会也具有重要意义。本文结合我国银行行业特点,利用利益相关者理论框架,确定我国商业银行的利益相关者及其权益,构建了七大类共21个责任会计指标来评价我国商业银行的社会责任履行情况。
Under the new environment, how to fulfill the corporate social responsibility, prevent one-sided pursuit of profit maximization, and maintain healthy development has become a new topic for the development of commercial banks in our country. To speed up the study on the social responsibility of commercial banks in our country not only has strategic significance for its development, but also has an important significance for building a harmonious society. Based on the characteristics of China’s banking industry, this paper uses the theoretical framework of stakeholders to determine the stakeholders and their rights and interests in commercial banks in our country and constructs 21 liability accounting indicators in seven categories to evaluate the fulfillment of social responsibility of commercial banks in China.