摘要
商业银行社会责任理念及社会责任践行不仅关乎其自身可持续发展,而且对其它行业社会责任的履行也有着重要的"辐射"作用。文章立足商业银行这一微观领域,从数量与质量两个角度对商业银行社会责任信息披露现状进行分析,提出加强制度建设、建立约束机制、建立信息披露的标准等建议,以期改善现有商业银行社会责任信息披露现状。
The concept and how to fulfill social responsibility is not only related to commercial banks' own sustainable development,but also plays an important role in radiating other industries to fulfill social responsibility.In view of this,the article analyses social responsibility information disclosure of commercial banks from two angles of quantity and quality,puts forward some beneficial suggestions induding strengthening the system construction,and establish the restriction mechanism and an information disclosure standard in order to improve the social responsibility information disclosure of commercial banks.
出处
《兰州文理学院学报(社会科学版)》
2014年第6期29-33,共5页
Journal of Lanzhou University of Arts and Science(Social Science Edition)
基金
甘肃省高等学校科研项目"商业银行社会责任审计策略研究"(2014A-132)的阶段性成果
关键词
商业银行
社会责任
信息披露
commercial banks
social responsibility
information disclosure