我国上市商业银行社会责任报告鉴证主体选择、内容及方式研究  

An Examination of Corporate Social Report Assurance Providers,Contents and Methods of Listed Commercial Banks in China

作　　者：殷红[1] YIN Hong(Cheng Du University of Technology, Leshan 614000, China)

机构地区：[1]成都理工大学工程技术学院,四川乐山614000

出　　处：《内蒙古财经大学学报》2017年第2期7-11,共5页Journal of Inner Mongolia University of Finance and Economics

摘　　要：随着监管部门对银行业社会责任信息披露监管的加强和媒体、公众对企业社会责任履行关注度的提升,我国银行业金融机构每年发布的社会责任报告和社会责任报告鉴证份数不断增加。上市商业银行业选择鉴证主体时往往会考虑为自身提供审计服务的会计师事务所,鉴证主体的变更往往会伴随着审计师的变更;鉴证内容以信息的准确性和完整性、是否遵循相关原则和标准、利益相关方的识别和管理为主;鉴证方式以访谈法、文件审阅法和抽样测试为主。鉴证主体在提供鉴证服务时一方面会考虑客户的多样化需要,为客户提供专业化的改进建议,另一方面会根据业务风险程度和自身经验选择鉴证标准、鉴证方法以及是否出具免责条款。Due to the stronger supervision of authorities on banks＇social disclosure as well as the increasing attention of media and the public ,listed commercial banks in China are issuing more and more corporate social reports and corporate social assurance reports. Listed commercial banks tend to choose accounting firms to perform corporate social assurance and financial statement audit at the same time. Assurance contents are concentrating on the accuracy and completeness of the information,whether to abide by relevant principles and standards, and identification of stakeholders and management;Assurance methods mainly include interviewing, document reviewing and sampling test. When assurance provides perform assurance service, they would not only consider customers＇diversified needs to determine suggestions on the assurance reports, but also take risks and experiences into account to determine whether to list exemption clause on the report.

关 键 词：上市商业银行 社会责任报告 社会责任报告鉴证 

分 类 号：F272.05[经济管理—企业管理]