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商业银行社会责任信息披露的国内外比较研究

时间:2021-03-05 15:50来源:毕业论文
通过选取商业银行作为代表,对我国主要商业银行和部分国外商业银行的社会责任报告进行分析比较,进而分析在履行社会责任环节中,国内商业银行和国际上的相关企业之间的差异,

摘要在当今社会,一个国家经济发展的具体情况往往与该国的银行等金融行业的发展状况息息相关,并且具备有效配置资源等优势的银行业还可以在很大程度上促进相关企业积极承担起社会责任。由此可见,在积极推动整个市场环境里相关企业社会责任的有效发展过程中,有必要针对银行业的社会责任信息披露展开深入研究。63998

本论文首先就国内外围绕相关企业承担社会责任以及进行信息披露等环节的研究理论和具体成果进行简要介绍,并在对照分析的基础上具体应用内容分析法为国内16家上市银行2010-2012年的社会责任报告展开评价并具体计分,从而核算出相应企业的信息披露比例。接着,在具体评价的基础上再进一步探讨国内一些上市商业银行的信息披露情况,归纳整理出主要的特征并具体指出其中所存在的问题。另外,又通过选取商业银行作为代表,对我国主要商业银行和部分国外商业银行的社会责任报告进行分析比较,进而分析在履行社会责任环节中,国内商业银行和国际上的相关企业之间的差异,为我国商业银行更好地履行社会责任提出对策和建议。

关键词:商业银行  社会责任  信息披露  评价体系  

毕业论文外 文 摘 要

Title  Comparative Study between domestic and foreign commercial banks in corporate social responsibility information disclosure 

Abstract

In today's society, a country's economic development is often associated with the specific circumstances of the country's banks and other financial sector development is closely related to, and have the effective allocation of resources and other advantages of the banking sector can be largely related enterprises to actively promote social responsibility . Thus, in the overall market environment to actively promote corporate social responsibility related to the effective development process, it is necessary for the banking industry's social responsibility information disclosure depth study.

    In this thesis it around at home and abroad as well as related corporate social responsibility information disclosure and other aspects of research theory and concrete results are briefly introduced, and based on the analysis in the control application-specific content analysis of 16 domestic listed banks 2010-2012 Expand social responsibility Report and the specific scoring evaluation, which account for the corresponding proportion of corporate information disclosure. Then, on the basis of specific evaluation further explore some domestic commercial banks listed on disclosure of information, collate and analyze the main characteristics and specifically point out the problems. In addition, commercial banks and by choosing as a representative of some of China's major commercial banks and foreign commercial banks social responsibility report analyzed and compared, and then analyzes the social responsibility aspect, the domestic commercial banks and international companies related to the difference between for China's commercial banks to better fulfill their social responsibilities put forward countermeasures and suggestions.

Keywords Commercial Banks, Social Responsibility, Information Disclosure, Evaluate System

1 绪论 1

1.1 研究背景和意义 1

1.2 研究方法和内容 1

2 文献综述 3

2.1 国外文献综述 3

2.2 商业银行社会责任信息披露的国内外比较研究:http://www.youerw.com/kuaiji/lunwen_70895.html

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