商业银行承担社会责任对其自身价值影响研究

发布时间：2018-07-02 12:01

本文选题：企业社会责任 + 企业价值　；参考：《广东商学院》2013年硕士论文

【摘要】：企业社会责任问题已经成为一股全球浪潮，随着层出不穷的社会责任事件而日益受到国内外学者的重视。围绕企业是否应该承担社会责任，学者们从不同的学科角度进行过多维度的探讨。本文首先介绍了企业社会责任内涵的代表性观点和企业价值理论，，并对社会责任的内涵和企业价值重新进行了界定；接着对企业社会责任和企业价值之间的关系研究的文献进行了梳理，结合国内外研究情况总结现有研究的不足，提出了本文的研究重点。其次，本文通过分析企业承担社会责任的三种理论基础：利益相关者理论、契约经济学理论和交易成本理论，从理论上探讨企业积极承担社会责任对提升企业价值的直接和间接影响，并结合我国银行的实际情况提出“中国银行业是率先提倡承担社会责任的行业之一，银行履行社会责任的意识较强，形成了一种良好的氛围，能鼓舞员工士气，保障各个利益相关者的利益，积极承担社会责任能显著提高银行价值”的理论假设。最后，本文以A股2008年至2011年披露社会责任报告和财务报告16家上市银行为样本，采用内容和效率相结合的方法建立起银行的社会责任指数，并利用计量模型对银行社会责任表现与银行价值指标之间的关系进行了实证检验。研究结果表明，我国银行承担社会责任与银行价值之间并没有显著的相关性。银行承担社会责任对银行价值影响不大，这与我国市场机制的不健全和法律体系的不完善都有一定关系。
[Abstract]:Corporate social responsibility (CSR) has become a global wave, which has been paid more and more attention by scholars at home and abroad. Focusing on whether enterprises should bear social responsibility, scholars from different academic angles to explore too many dimensions. Firstly, this paper introduces the representative view of the connotation of corporate social responsibility and the theory of enterprise value, and redefines the connotation of social responsibility and enterprise value. Then the literature on the relationship between corporate social responsibility and corporate value is combed, and the deficiencies of the existing research are summarized in combination with the domestic and foreign research situation, and the research focus of this paper is put forward. Secondly, this paper analyzes the three theoretical bases of corporate social responsibility: stakeholder theory, contract economics theory and transaction cost theory. This paper theoretically discusses the direct and indirect influence of enterprises' active social responsibility on the promotion of corporate value, and puts forward that "China's banking industry is one of the first industries to advocate social responsibility," according to the actual situation of Chinese banks. The bank has a strong sense of social responsibility, which forms a good atmosphere, can inspire staff morale, protect the interests of all stakeholders, and actively assume social responsibility can significantly improve the value of the bank. Finally, this paper takes 16 listed banks as samples from 2008 to 2011 to establish the social responsibility index of the banks by combining the content and efficiency. The relationship between the social responsibility performance of banks and the value index of banks is tested empirically by using the econometric model. The results show that there is no significant correlation between social responsibility and bank value. The social responsibility of the bank has little influence on the value of the bank, which is related to the imperfect market mechanism and the imperfect legal system of our country.
【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F832.33

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