企业是否应当承担社会责任的争论似乎已经尘埃落定,其重要依据来源于我国若干企业立法对此的确认。尽管规定略有差异且内涵模糊,但毕竟构成了企业行为的法律约束。本文研究比金融企业更为宽泛的金融机构承担的社会责任问题,并且着重于社会责任的内涵、金融机构承担社会责任的必要性和金融机构承担社会责任的问题与完善三个方面的研究。 It seems that the debate over whether or not an enterprise should assume social responsibility has come to an end, and its important basis comes from the confirmation of some Chinese enterprises’ legislation. Although the rules are slightly different and ambiguous, but after all, constitute a legal constraint on corporate behavior. This paper studies the social responsibility undertaken by financial institutions that are more extensive than financial enterprises and focuses on the connotation of social responsibility, the necessity for financial institutions to undertake social responsibility and the problems and perfection of financial institutions to undertake social responsibility.