Study On Social Responsibility Information Disclosure Evaluation Of Banking Industry

Under the background of economic globalization, the special nature of the banking industry decides that it plays an important role in the economic activities. The business activities of the banking industry have an important impact on a country's economy. The financial crisis that broke out in 2008 also shows that banks must pay great attention to risk management and take into account the overall interests of society. At present, there are some problems in our country's banking industry to take on the social responsibility. With the international banking industry, the scope of the impact of its business activities is also expanding. Therefore, it is of great significance to study the social responsibility of China's banking industry in order to prevent the serious social consequences caused by the excessive pursuit of profit.Social responsibility information disclosed the question has always been a hotspot and the difficult problem in the research of the accounting circles at home and abroad, theory and practice abroad have carried out extensive exploration and achieved some results. Based on the full understanding and familiar with the concepts of corporate social responsibility and so on, generation and development of related theory and social responsibility, on the basis of related research status at home and abroad, and an understanding of international and domestic main social responsibility information disclosure evaluation system and China corporate social responsibility report execution under the premise of the advantages and disadvantages of international standards, it builds a suitable for the social responsibility information disclosure in China's banking industry evaluation index system of ISRI, and evaluation index system of the concrete applied to the practice of social responsibility information disclosure in China's banking industry, then it summarizes the advantages and disadvantages. Finally, it gives some countermeasures and suggestions to improve the social responsibility information disclosure in China's banking industry.This study is divided into six parts as follows. The first chapter, it mainly elaborates research background and significance, the domestic and foreign about the evaluation index system of social responsibility, social responsibility and social responsibility information disclosure of the research present situation, the main contents and methods; The second chapter is related theories, it mainly expounds the corporate social responsibility and social responsibility of banking industry and other related concepts, the theory of social responsibility, development process and theoretical knowledge such as information disclosure; The third chapter is the research on the evaluation system of social responsibility information disclosure. It mainly expounds the social responsibility information disclosure evaluation system of major international and China's major social responsibility evaluation system, and it analyzes China's corporate social responsibility report execution the advantages and disadvantages of international standards, then it builds the evaluation index system of social responsibility information disclosure in China's banking industry ISRI; The fourth chapter is based on the ISRI system of social responsibility information disclosure in China's banking industry case study. Through the introduction of the method of empirical analysis, the research object and grading method, using the above established ISRI evaluation system of social responsibility information disclosure in China's banking industry, using index method were analyzed, and get the social responsibility information disclosure in China's banking industry rate of scoring and disclosure. To disclose rate based on the analysis, evaluation of the social responsibility in China's banking industry to disclose rate situation, it summarizes the advantages and disadvantages, puts forward the method to improve the information disclosure; The fifth chapter mainly summarizes the main viewpoints and conclusions of this thesis research. Based the on analysis results of this study, it gives some corresponding suggestions and measures to promote banking actively to social responsibility information disclosure, voluntary and more actively fulfill the social responsibility of banking.