Financial Evaluation Of Commercial Bank Of CSR

In today's society, the enterprise is not the organization only for the economic interests, the traditional profit maximization; shareholder supremacy theory has brought great social problems, leading to enterprise management short-sighted, labor contradiction, and an excessively high cost of environment pollution which in turn affects the sustainable development of the enterprise itself. And banking as a special industry, its social responsibility also have their particularity. For example, it does not directly cause environmental pollution, working environment of employee are not safety issues; it would not involve financial products quality and safety problems. But banking as credit agencies, paid intermediary, variable savings and income for the flow of capital to create credit circulation tools and offers a variety of financial services organization, whose for economic and social impact has not allow to ignore. How to evaluate and guide banking sector actively fulfill their social responsibility is not only related to the development of the industry, the more closely related to the economic and social development.This paper attempts to evaluate the social responsibility of commercial Banks on the point of financial analysis. First, select the commercial Banks in China as the research object, define the content of social responsibility of commercial Banks based on the stakeholder theory, and analyze the performance of current situation of commercial banks. Then, based on the present situation and put forward specific recommendations. Finally, this article form the Angle of stakeholders design commercial Banks social responsibility specific indexes by using factor analysis method was established, and social responsibility of commercial Banks, financial evaluation system and selected the 15 commercial Banks the actual data in 2009 as sample data, the empirical analysis verified the effectiveness and operability of this evaluation system.By the research in this paper, the social responsibility evaluation system of commercial bank is built for the reality of our country, enriched the evaluation of social responsibility of Chinese commercial Banks. This system which evaluates the social responsibility of commercial Banks provides an effective way of performance, thus makes our country commercial bank can more positive to fulfill its social responsibility, and eventually provides safe and stable financial environment for China's economic and social development.