With the rapid development of industrial economy，many industrial giants andmultinational companies was born in the corporate merger wave in the early20thcentury,their mad pursuit of profit regardless of the business activities of the socialimpact caused by the monopoly and restrict competition, thegap between richand poor started to increase； the resource stock plummeted； the ecologicalenvironment deteriorated sharply；counterfeiting and commercial fraud continue tooccur，all these situations make people began to question the single operator purposeof pursuiting profit maximization, and began to realize the importance of commitment. As the core of modern economy and an important means of socialredistribution of resources, the financial industry is also given more attention to in the wave of the movement as well as made various attempts and exploration inthis area,especially in the21st century, In the context of globalization, thecompetition between banks has been mainly on the hardware into software; Mainlytechnical, product competition into and Moral standards.Concerned aboutthe legitimate rights and interests of all s,to win a wide range of publictrust and support,is the fundamental to the success of the banking sector.Based on the financial crisis for background,this paper first introducted thetheoretical foundation of financial evaluation of CSR about s, anddefines the concept of CSR and responsibility system contains sixelements,including shareholders, consumers, employees, government, community, responsibility,then,from the financial point,the article builds a CSRevaluation index system according to the content of CSR appraisal. Once again, thepaper chooses listed s in Shenzhen and Shanghai stock exchanges asresearch object over the period2006-2010，using the above model to appraisal theCSR after collecting data which are reflect of CSR， then tests the correlaterelationship between commercial banks fulfill their social responsibilities andcorporate financial performance empirically. Through the empirical studies, we foundthat there are positive correlation between commercial banks to fulfill socialresponsibility and financial performance.Finally, according to the empirical analysisand the reality of CSR in commercial banks, the paper puts forward some proposals tostrengthen the social responsibility of commercial banks.
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