论文总字数：23971字

摘 要

企业社会责任(CSR)要求企业在追求经济收益的同时,积极促进社区和谐发展、保护生态环境以及维护股东、债权人、消费者以及员工等利益相关者的共同权益。信息披露是我们了解企业的重要途径，CSR披露水平直接影响行业及整个社会社会责任的履行。我国的银行业具有垄断性，是社会资源配置的核心，在经济社会中有着特殊的地位。因此，研究银行业的社会责任信息披露对推动履行社会责任的进程有重要意义。

首先，本文统计了我国16家上市银行2008-2013年的年度社会责任报告参考的国内外的不同社会责任信息披露准则，找出了使用频率最高的五个准则。再次，比较了这五个不同社会责任信息披露准则，选取了适合我国银行业的评价指标，构建了新的我国银行业社会责任信息评价指标体系。接着，本文根据我国2007-2013年的共91份社会责任信息报告作了数量研究，基于新的指标体系，运用指数法对16家上市银行2013年度的社会责任报告进行打分，进行了内容分析。研究结果表明了我国银行业社会责任的履行的现状，以及社会责任信息的履行与企业的所有制形式、企业规模的关系。

关键词：银行业 社会责任 信息披露 评价体系

The Research on Corporate Social Responsibility Information Disclosure of Listed China’S Bank

—Based on Chinese 16 listed banks

Abstract

Corporate social responsibility is that enterprises should actively promote the harmonious development of community, protect the ecological environment and maintain the common rights and interests of shareholders, creditors, customers and employees when they pursue the economic benefits. Information disclosure is an important way we understand enterprises.CSR disclosure level directly affects the practice of the social responsibility of the industry and even the society. Our country ‘s banking industry is monopolistic, and it is the core of the social resources allocation, has a special position in the economic and social Therefore, studies the social responsibility of banking information disclosure has important significance to promote the process of performance of social responsibilities

Firstly, this paper counted the frequency of different social responsibility information disclosure standards at home and abroad used by the annual social responsibility report of Chinese 16 listed Banks from 2008 to 2013 the. Then the paper found out the five most used criteria. Secondly, Comparing these five different social responsibility information disclosure guidelines, the author selected the suitable index for Chinese banking industry and constructed the new system of social responsibility information research in China. Thirdly, according to a total of 91 social responsibility information report from Chinese 16 listed banks ,this paper researched the quantity of corporate social responsibility .What is more, according to the social responsibility information disclosure report 0f 2013,the paper used the method of index to analyze the content of the social responsibility information. Research results show the current situation of the social responsibility in China's banking industry ，the relationship between the practice of social responsibility information and ownership and the relationship between the practice of social responsibility information and the scale of the corporations.

Key Words: banking industry;social responsibility;information disclosure ;evaluation system

目录

摘要 I

Abstract II

第一章 导论 1

1.1研究背景 1

1.2研究意义 1

1.3文献回顾 1

1.4研究思路与方法 2

1.4.1研究思路 2

1.4.2研究方法 3

第二章 我国银行业上市公司社会责任信息披露研究的基本问题 4

2.1 银行业社会责任信息披露研究的对象 4

2.2 银行业社会责任信息披露研究的数据来源 4

2.3 银行业社会责任信息披露的评分方法 4

第三章 我国银行业社会责任信息披露评价体系研究 6

3.1我国银行业上市公司社会责任信息报告的编制依据 6

3.2各机构颁布的银行业社会责任信息披露指导文件比较 8

3.2.1各机构颁布的银行业社会责任信息披露指导文件的内容 8

3.2.2各机构颁布的银行业社会责任信息披露指导文件的特点比较 10

3.3构建新的我国银行业社会责任信息评价指标体系 10

第四章 我国银行业社会责任信息披露质量的现状分析 13

4.1我国银行业上市公司社会责任报告发布数量分析 13

4.2 2013年我国银行业上市公司社会责任信息内容分析 14

4.2.1从总分和披露率以及所有制角度分析 15

4.2.2 从披露率和银行规模的角度分析 16

4.2.3从信息披露的具体内容角度分析 17

第五章 结论与展望 20

5.1 我国银行业社会责任信息披露研究结论 20

5.2我国银行业社会责任信息披露研究展望 20

参考文献 21

附录 22

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