全球有將近十億的人口仍處於貧窮的階段，這些窮人想要有金融服務必須付支付高額的代價，由非正式的金融管道取得金融服務。因此，對發展中國家而言，發展另類的金融機構提供窮人一個合理的借貸管道便成為一個重要的議題。本文旨在探討這樣的一個新管道--微型貸款(以孟加拉的葛拉敏銀行為代表）。做為簡介，將微型金融機構的演變過程做為概述，探討微型金融機構所造成的災害。由微型金融機構的二項目標“雙基線 Double Bottom Line”即社會績效及財務的可持續性做為微型金融機構評等的基礎，介紹微型金融機構與其它金融評等不同的特點“社會績指標”，及社會績效指標如何運用於評等報告中，在結論中探討社會績效指標的問卷並調查其真實性。

On this earth nearly billions of people still live in the poverty. If they want to access the financial services and products, they will pay higher charges or fees, and only can approach to the unofficial financial institutions. Therefore,it has become an important issue for developing countries to emerge the alternative financial institutions to provide a reasonable financial services and products for them. The intention of this article is to explore a new financial service - micro loans (the Grameen Bank in Bangladesh is represented). As a brief introduction, the development of MFIs is reviewed and the disasters are caused by MFIs is recalled.
“Double Bottom Line” is social and financial performance, and also is used as the guidance for analysis. The characteristic of SPI and the performance of SPI in the survey are indicating the difference between MFIs and other financial institutions. At the final analysis, the authenticity of the survey from SPI is discussed.

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