A Study On The Financial Evaluation System Of Social Responsibility Of Commercial Banks In China

As an obligation of enterprises, social responsibility has very important meaning. Enterprises are able to set up good fame and image through fulfilling their social responsibility well, and it is also their duties as participators of social economic activity. As the most important parts of financial industry, Commercial banks are standing at the key position in economic activity. Comparing to other industries commercial banks takes special but related social responsibility. Therefore, the condition of fulfilling social responsibility of commercial banks has significant influence on the development of society. Nowadays Chinese commercial banks are all practicing social responsibility, and most of them issue social responsibility reports regularly. But uneven reports and disunity standards make the public unable to judge and compare reasonably. Thus, constructing a complete evaluation index system of commercial banks is imperative, which is helpful to regulate social responsibility fulfilling as well as related departments supervising and guiding. Constructing financial evaluation index system of commercial banks is beneficial. On the one hand, the supervising has universal standard about social responsibility of commercial banks. On the other hand, it will urge commercial banks to fulfill social responsibility severely. It is contributive to construct harmonious financial society.The paper is reference for the previous research results by making a literal review of domestic and international study. On the basis of clearing relative concepts, using Stakeholder Theory, Socioeconomic View, Sustainable Development View as the basic theory. Standard methodology is the major way. Firstly, analyzing the possibility of using financial index to evaluate social responsibility of commercial banks. And then, combining with the feature of commercial banks, discussing the construction of social responsibilityfinancial evaluation system of commercial banks. At the same time, we can ensure the indexes weight by AHP as well as expert scoring method. Using the data of 16 listed commercial banks to apply the system,to verify the system, comparison method is imperative. Comparing this system with authoritative system to prove financial evaluation system of social responsibility of commercial bank is stable and reliable as well as practical.