CAJ | 학술논문

金融机构作为企业公民,实现经济、社会、环境有机统一和可持续发展是其理应承担的社会责任,也是实现可持续发展的必然选择。本文针对我国金融机构社会责任缺乏统一评价体系的问题,依据利益相关者理论,建立了一套金融机构社会责任评价指标体系,并对金融机构履行社会责任状况进行了量化评估分析,评估结果显示：金融机构对社会责任的履行意愿增强、金融机构履行社会责任的行业特点较为明显、主动参与公益慈善活动的积极性不断提高。
금융궤구작위기업공민,실현경제、사회、배경유궤통일화가지속발전시기리응승담적사회책임,야시실현가지속발전적필연선택。본문침대아국금융궤구사회책임결핍통일평개체계적문제,의거이익상관자이론,건립료일투금융궤구사회책임평개지표체계,병대금융궤구리행사회책임상황진행료양화평고분석,평고결과현시：금융궤구대사회책임적리행의원증강、금융궤구리행사회책임적행업특점교위명현、주동삼여공익자선활동적적겁성불단제고。
As one of enterprise citizens, financial institutions should bear the social responsibility to realize the organic unification of economy, society and environment and sustainable development, which is the necessary choice to realize the sustainable development. Aiming at problems that there is no unified system to evaluate social responsibility of financial institutions in China, according to the theory on interest co-relationship, the paper establishes a set of evaluation index system of social responsibility of financial institu- tions, and makes a quantitive evaluation and analysis on the performance of social responsibility of financial institutions. The evaluation results show that the will of financial institutions' implementing social responsibility is increasing, the industrial characteristics is distinct, and the enthusiasm to actively take part in commonweal and charity is advanced.