商业银行是现代社会资源配置的枢纽,社会责任会计文化建设是促进商业银行可持续发展的重要内生动力。本文在介绍社会责任会计内涵的基础上,分析了我国商业银行社会责任会计文化发展的现状及提升的必要性,结合国外理论与实践经验,提出推进我国商业银行社会责任会计文化建设的建议。 Commercial banks are the hub for the allocation of resources in modern society. The construction of social responsibility accounting culture is an important endogenous driving force for the sustainable development of commercial banks. Based on the introduction of the connotation of social responsibility accounting, this paper analyzes the status quo and necessity of the development of social responsibility accounting culture of commercial banks in our country, and puts forward suggestions on how to promote the construction of social responsibility accounting culture of commercial banks in our country based on foreign theory and practical experience.