中国金融企业履行社会责任与财务绩效关系研究

发布时间：2018-11-03 12:59

【摘要】：南非德班气候峰会被新闻媒体称为“人类最后的一次机会”,这种说法自然有夸张的成分,但不难看出环境议题对当今人类社会的重要性。在全球经济高速发展的今天,企业的发展与社会、环境之间的矛盾日益凸显,在这种背景下,人们开始反思企业是否应该仅仅以利润最大化为目的,对企业社会责任的探讨成为了理论界和实务界关注的焦点。受此影响,越来越多的国内企业开始发布企业社会责任年报报告,越来越多的学术机构和学者对企业社会责任理论以及如何评价企业履行社会责任的情况进行研究。如中国社会科学院企业社会责任研究中心出版《中国企业社会责任蓝皮书》,就是一个典型代表。除了研究企业社会责任,我国学者也开始借鉴国外的研究经验,对企业社会责任与企业财务绩效之间的关系进行实证研究,但很少有学者对中国金融业企业社会责任与财务绩效关系进行研究,这不能不说是一个比较大的遗憾和不足。金融业处于国民经济的核心位置,发挥着桥梁和纽带的作用。对金融业的企业社会责任研究具有重要的理论和现实意义。本文首先梳理了企业社会责任理论发展的历史,最新的理论进展和在实践中的发展情况,接着进行了企业社会责任和财务绩效之间关系的理论探讨,然后以利益相关者理论为框架,结合目前中国金融行业企业社会责任信息披露现状,构建出了量化评价中国金融业企业社会责任的指标体系。最后使用24家上市金融企业的样本数据对金融企业社会责任与财务绩效关系进行了实证分析,通过描述性统计,相关性分析,回归分析得到了本文的研究结论,并给出了相应的政策建议。最后一章总结了本文研究存在的不足以及今后改进的方向。通过实证分析本文得出了以下结论：金融企业积极履行对客户、员工、社区、环境的社会责任,对企业的财务绩效产生积极影响。而金融企业履行对股东的社会责任与财务绩效之间不存在显著关系。金融企业履行对政府的社会责任对财务绩效有负面影响。
[Abstract]:The climate summit in Durban, South Africa, has been described by the press as "the last chance for mankind", an exaggeration, but it is not difficult to see the importance of environmental issues to today's human society. With the rapid development of the global economy today, the contradiction between the development of enterprises and society and environment is increasingly prominent. In this context, people begin to reflect on whether enterprises should only aim at maximizing profits. The discussion of corporate social responsibility has become the focus of theoretical and practical circles. Under the influence of this, more and more domestic enterprises begin to publish the annual report of corporate social responsibility, and more academic institutions and scholars study the theory of corporate social responsibility and how to evaluate the performance of corporate social responsibility. For example, the Blue Book on Corporate Social responsibility published by the CSR Research Center of the Chinese Academy of Social Sciences is a typical representative. In addition to the study of corporate social responsibility, Chinese scholars also began to learn from the experience of foreign research, empirical research on the relationship between corporate social responsibility and corporate financial performance. However, few scholars study the relationship between corporate social responsibility and financial performance in China's financial industry, which is a great regret and deficiency. Financial industry is in the core position of national economy, play the role of bridge and tie. The research on corporate social responsibility in financial industry has important theoretical and practical significance. This paper first combs the history of the development of corporate social responsibility theory, the latest theoretical progress and development in practice, and then carries out a theoretical discussion on the relationship between corporate social responsibility and financial performance. Then, based on the stakeholder theory and the current situation of corporate social responsibility information disclosure in China's financial industry, a quantitative evaluation index system of Chinese financial industry corporate social responsibility is established. Finally, the relationship between financial corporate social responsibility and financial performance is analyzed empirically using the sample data of 24 listed financial enterprises. Through descriptive statistics, correlation analysis, regression analysis, the conclusion of this paper is obtained. The corresponding policy suggestions are also given. The last chapter summarizes the shortcomings of this study and the direction of improvement in the future. Through the empirical analysis, this paper draws the following conclusions: financial enterprises actively fulfill the social responsibility to customers, employees, communities and environment, and have a positive impact on the financial performance of enterprises. However, there is no significant relationship between the social responsibility of financial enterprises to shareholders and financial performance. Financial enterprises to fulfill the social responsibility of the government has a negative impact on financial performance.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F224

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