我国商业银行社会责任对财务绩效影响的实证研究

发布时间：2018-01-18 01:24

本文关键词：我国商业银行社会责任对财务绩效影响的实证研究　出处：《暨南大学》2013年硕士论文　论文类型：学位论文

【摘要】：2008年金融危机重创各国经济和民生，社会上随即掀起针对商业银行社会责任的讨论。积极承担社会责任有利于商业银行提高核心竞争力，促进银行业的成长，实现可持续发展。现阶段深入研究商业银行社会责任对其财务绩效的影响有助于商业银行优化战略目标，促进其达到经济效益和社会效益最大化，进一步推进我国银行业积极履行社会责任。本文首先回顾了国内外企业社会责任与财务绩效关系的相关研究，，为后续研究提供借鉴和指导；随后以利益相关者理论为基础，探讨了商业银行承担社会责任的必要性和内外部机制，并分析了商业银行社会责任对财务绩效影响的传导机制。然后从利益相关者角度评价了我国商业银行社会责任的现状，认为商业银行对各利益相关者履行社会责任的水平逐步提高，但仍存在深度和广度上的不足。最后实证检验了我国商业银行社会责任对财务绩效的影响，结果表明商业银行高度的社会责任将对当年的财务绩效产生显著的正影响。
[Abstract]:In 2008, the financial crisis hit hard the economy and people's livelihood of all countries, and then the social responsibility of commercial banks was discussed. It is helpful for commercial banks to improve their core competitiveness. To promote the growth of the banking industry and achieve sustainable development. At this stage, in-depth study of the impact of commercial banks' social responsibility on their financial performance will help commercial banks to optimize their strategic objectives. Promote its economic and social benefits to maximize, and further promote the Chinese banking industry to actively fulfill social responsibility. Firstly, this paper reviews the research on the relationship between corporate social responsibility and financial performance at home and abroad, and provides reference and guidance for further research. Then on the basis of stakeholder theory, this paper discusses the necessity and internal and external mechanism of commercial banks to assume social responsibility. It also analyzes the transmission mechanism of the impact of commercial banks' social responsibility on financial performance, and then evaluates the current situation of commercial banks' social responsibility from the perspective of stakeholders. The author thinks that the level of social responsibility of commercial banks to all stakeholders has been gradually improved, but there are still shortcomings in depth and breadth. Finally, the impact of social responsibility on financial performance of commercial banks in China is tested empirically. The results show that the high level of social responsibility of commercial banks will have a significant positive impact on the financial performance of the current year.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F830.42;F270

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