上市商业银行履行社会责任对其经营绩效的影响研究

发布时间：2018-04-21 19:02

本文选题：商业银行 + 社会责任　；参考：《湘潭大学》2017年硕士论文

【摘要】：纵观当今全球市场,企业经营单纯追求经济效益的时代已经一去不复返,伴随着经济的发展,人民生活水平的提高,原有的粗放式经营已经无法适应市场对企业经营质量日益高涨的需求,企业是否切实承担了社会责任已成为评价企业的一个重要指标。商业银行是特殊的金融企业,不仅因为它的经营对象和内容,也因为它对社会的巨大影响力,所以,商业银行一旦没有履行好社会责任,所带来的负面影响将是不可估量的。但是目前商业银行在经营中却经常被曝光效率低下、收费过高、存在安全隐患等问题,这引发了民众的抱怨和不满。在这种现状下,研究商业银行社会责任方面的相关问题无疑是非常有必要的。从理论上来说,在短期内,由于必须要将部分资源用于不以营利为目的的活动中,商业银行的绩效会受到影响而下滑,但在长期,商业银行履行社会责任可以强化其核心竞争力,带来绩效持续稳定的增长,所以总体看来,商业银行履行社会责任对其绩效的影响呈现出的是U型趋势。本文首先采用国际上比较前沿的EVA模型评估了我国16家上市商业银行的绩效,并得出了横向及纵向的直观结果,然后根据利益相关者理论,构建了一个包括五个一级指标和15个二级指标在内的商业银行社会责任评价框架,并通过层次分析法确定了各指标的权重,用其评价了我国上市商业银行的社会责任履行情况。最后,本文利用Eviews软件将所得出的商业银行绩效和社会责任得分进行了二次回归,得出了支持本文关于履行社会责任对商业银行绩效会产生U型影响假设的结论。本文可能的创新点在于,目前关于我国商业银行社会责任的研究文献里,多为两者间关系的理论分析,或是证明履行社会责任是否会对绩效产生正向影响,较少提到两者间的U型关系。本文通过二次函数回归,证明了在我国的上市商业银行中,的确存在着这种先降后升的趋势。
[Abstract]:Looking at the global market today, the era of enterprise management simply pursuing economic benefits has gone by forever. With the development of the economy and the improvement of the people's living standards, The original extensive operation has been unable to adapt to the increasing demand of the market for the quality of enterprise management. Whether the enterprise has taken on social responsibility or not has become an important index to evaluate the enterprise. Commercial bank is a special financial enterprise, not only because of its business object and content, but also because of its great influence on society. Therefore, once commercial bank fails to fulfill its social responsibility, the negative impact will be inestimable. However, at present, commercial banks are often exposed to low efficiency, high fees, security risks and other problems, which has caused complaints and dissatisfaction. In this situation, it is undoubtedly necessary to study the social responsibility of commercial banks. In theory, in the short term, the performance of commercial banks will suffer as a result of the need to devote part of their resources to non-profit activities, but in the long run, The performance of social responsibility of commercial banks can strengthen their core competitiveness and bring sustained and stable growth of performance, so generally speaking, the impact of fulfilling social responsibility of commercial banks on their performance shows a trend of U-type. This paper first evaluates the performance of 16 listed commercial banks in China by using the EVA model, which is relatively advanced in the world, and obtains both horizontal and vertical visual results, and then according to stakeholder theory, This paper constructs a framework of social responsibility evaluation of commercial banks, which includes five first-grade indicators and 15 second-level indicators, and determines the weights of each index by AHP, and evaluates the social responsibility performance of listed commercial banks in China. Finally, this paper uses Eviews software to get the commercial bank performance and social responsibility score quadratic regression, and draws a conclusion that the performance of social responsibility will have a U-shaped impact on the performance of commercial banks. The possible innovation of this paper is that, in the current research literature on the social responsibility of commercial banks in China, most of them are theoretical analysis of the relationship between the two, or prove whether the performance of social responsibility will have a positive impact on performance. Less mention is made of the U-type relationship between the two. Through quadratic function regression, this paper proves that there is a tendency of decline first and then rise in China's listed commercial banks.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F832.33;F830.42

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