商业银行智力资本对经营绩效的影响——基于社会责任的调节作用

发布时间：2018-04-16 00:31

本文选题：商业银行 + 智力资本　；参考：《财会通讯》2017年20期

【摘要】：在知识经济时代下,商业银行经营绩效仰仗智力资本与社会责任,智力资本是促进银行业成长的动力,社会责任更能让此动力达到加乘的效果,此二者对经营绩效具有重要的作用。本文基于文献回顾,提出商业银行智力资本、社会责任与经营绩效之间的关系研究假设,并利用回归分析对调研数据进行实证研究。结果表明:智力资本的三个维度,即人力资本、结构资本、关系资本,以及社会责任都对商业银行经营绩效具有显著正向作用,此外商业银行社会责任对人力资本与经营绩效的关系,以及关系资本与经营绩效的关系都具有正向调节作用。
[Abstract]:In the era of knowledge economy, the performance of commercial banks depends on intellectual capital and social responsibility. Intellectual capital is the driving force to promote the growth of the banking industry, and social responsibility can make this dynamic achieve the effect of multiplication.Both of them play an important role in business performance.Based on the literature review, this paper puts forward the hypothesis of the relationship among intellectual capital, social responsibility and business performance of commercial banks, and makes an empirical study on the survey data by regression analysis.The results show that the three dimensions of intellectual capital, that is, human capital, structural capital, relational capital and social responsibility, have significant positive effects on the performance of commercial banks.In addition, the social responsibility of commercial banks plays a positive role in regulating the relationship between human capital and operating performance, as well as the relationship between relational capital and operating performance.
【作者单位】：天津天狮学院经济管理学院;河北工业大学经济管理学院;
【基金】：天津天狮学院人文社科研究项目(项目编号:K15008)资助
【分类号】：F830.42;F832.33

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