中国商业银行界履行社会责任是一个由浅入深的过程,目前正朝着体系更规范、内容更完备的方向发展。社会利益平衡理论和市场主体发展权利理论作为商业银行社会责任的理论基础表明,商业银行与利益相关者之间、其自身发展与社会责任之间均是和谐统一、相辅相成的。 The fulfillment of social responsibility by the commercial banks in China is a process that proceeds from basic to technical level. At present, it is moving toward a more standardized system and a more complete content. The theory of balance of social interest and the theory of right of development of market subject as the theoretical basis of commercial bank’s social responsibility shows that there is harmonious unity and complementarity between commercial bank and its stakeholders and between its own development and social responsibility.