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The Research On Corporate Social Responsibility Information Disclosure Of China's Non-listed Banks Enterprises

Posted on:2017-09-18Degree:MasterType:Thesis
Country:ChinaCandidate:X Y WangFull Text:PDF
GTID:2349330485996955Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the economic globalization on China's economic development and the deepening of the impact, Corporate social responsibility as a hot spot in the study of foreign countries, also gradually into the line of sight of the scholars in our country. As the main business of China's financial industry, banks have a vital role in the development and transformation of China's economic situation. Banks should actively respond to the national call for guidance, and consciously disclose the performance of the situation, to promote the healthy development of social responsibility. Postal savings bank limited liability company in 2007 after the reform of the original postal savings management system was formally established. By 2015, the total assets reached 6.8 trillion yuan, second only to the state-owned big five lines industrial and Commercial Bank of China, agricultural bank, construction bank and other, and by virtue of the original system wide and solid basic, grass-roots network number ranked China's banking industry first. Postal savings bank in the banking industry has a extremely important status and influence, so analysis and study of the postal savings bank of China's corporate social responsibility information disclosure of Chinese listed banks has important reference and guidance significance.In this paper, firstly defines the corporate social responsibility information disclosure concept, expounds the connotation and the development process, and analysis the basic theory of stakeholder theory, asymmetric information theory in view of the particularity of the banking industry. Secondly, through the collection of China's 16 listed banks to disclose corporate social responsibility report of listed banks in our country of the social responsibility information disclosure conducts the investigation and study, analysis, it is found that China's banking industry enterprises social responsibility information disclosure started late, the integrity and the independence of the report still need to be improved. Then, this paper to the social responsibility of the postal savings bank performance situation as the main object of study, three copies of corporate social responsibility report detailed analysis of postal savings bank has announced, on the concept of social responsibility and practice make specific research, and compared with other listed banks to disclose corporate social responsibility information disclosure, explore the postal savings bank information disclosure problems, such as the disclosure of information is not complete and timely, the contents of the lack of detailed explanation. At the end of this paper, in the light of these problems, put forward two suggestions: on the one hand, through the deepening awareness of corporate social responsibility, actively participate in social supervision, promote the sustained economic development and improvement of enterprise internal chemotactic factors; on the other hand called on the government authorities and the community to strengthen and improve the tube and supervise the handling of point of view to improveChina's corporate social responsibility information disclosure, through the promotion of government legislation and supervision of the public opinion to guide the value of social responsibility, promote the banks in our country implementing the scientific development concept, to promote the development of corporate social responsibility, realize the enterprise's sustainable development.
Keywords/Search Tags:Postal savings bank, corporate social responsibility, information disclosure
PDF Full Text Request
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