商业银行社会责任对其财务绩效影响研究

发布时间：2018-03-03 17:22

本文选题：利益相关者　切入点：商业银行　出处：《西北农林科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，我国连续爆出富士康十三连跳、万科捐款门、毒豆芽、五粮液偷税漏税等事件，企业社会责任进入公众视野，日益成为人们关注的焦点。商业银行是一类特殊企业，承担着信用中介、支付中介、信用创造、金融服务和调节经济的职能，是现代经济的核心和枢纽，同时也是社会资源再分配的重要主体之一。与其他企业相比，商业银行财力更为雄厚，影响力更为明显，从而对其社会责任提出了更高的要求。然而，商业银行是盈利性组织，对于履行社会责任是否会增加其财务绩效还存在顾虑，国内外关于企业社会责任与财务绩效的关系并没有得出一致的结论，关于商业银行社会责任对财务绩效影响的研究更是少之又少。因此，本文希望通过对商业银行社会责任对财务绩效的影响进行理论分析和实证分析,明确商业银行履行社会责任对其生存和发展的影响,使商业银行认识到履行社会责任与提升财务绩效的相关性，为我国商业银行更好的承担企业社会责任提供了理论依据和现实指导。本文以利益相关者理论为基础，结合我国商业银行的经营特点和实际情况，建立起针对我国商业银行的社会责任指标体系，并在此基础上实证检验了我国商业银行履行社会责任对其财务绩效的影响。本文将商业银行社会责任分为股东、存款人、贷款人、员工、政府和社区六个方面,分别采用股利支付率、利息支付率、最大十家客户贷款比率的倒数、工资及福利率、纳税比率和公益事业投入比来衡量商业银行对各个利益相关者的责任水平，，并借鉴相关学者的研究为各个利益相关者赋予权重，从而得到商业银行社会责任综合值。在实证研究过程中，首先，以商业银行社会责任综合值CSP作为自变量，以财务绩效指标作为因变量进行实证研究，研究商业银行社会责任综合值CSP与财务绩效CFP的关系。其次，为进一步分析社会责任各个方面对财务绩效的影响，以商业银行社会责任指标为自变量,以财务绩效指标为因变量进行实证研究,分析我国商业银行社会责任的各个方面对财务绩效的影响,对样本进行回归分析,并对回归结果进行拟合优度检验和显著性检验。研究表明，商业银行社会责任综合值CSP对财务绩效CFP有显著的正影响，细分到每一个利益相关者上可以得出，股利支付率、工资及福利率和公益事业投入比对商业银行财务绩效的影响为正，且这种影响是显著的。而利息支付率、最大十家客户贷款比率的倒数和纳税比率对商业银行财务绩效的影响为负，其中，利息支付率、最大十家客户贷款比率的倒数对财务绩效的影响不显著，而纳税比率对财务绩效的影响则是显著的。
[Abstract]:In recent years, the incidents of Foxconn 13 company jumping, Vanke donation door, toxic bean sprouts, Wuliangye tax evasion and tax evasion, etc., the corporate social responsibility has come into the public view and become the focus of people's attention day by day. Commercial banks are a kind of special enterprises. Undertaking the functions of credit intermediary, payment intermediary, credit creation, financial service and economic regulation, is the core and hub of modern economy, and is also one of the important subjects in the redistribution of social resources. Commercial banks have deeper financial resources and more obvious influence, which puts forward higher demands on their social responsibility. However, commercial banks, as profit-making organizations, still have concerns about whether fulfilling social responsibility will increase their financial performance. There is no consistent conclusion on the relationship between corporate social responsibility and financial performance at home and abroad, and the research on the impact of social responsibility on financial performance of commercial banks is even less. Through the theoretical and empirical analysis of the impact of commercial banks' social responsibility on their financial performance, this paper intends to clarify the impact of the performance of commercial banks' social responsibility on their survival and development. It makes commercial banks realize the correlation between fulfilling social responsibility and improving financial performance, which provides theoretical basis and practical guidance for Chinese commercial banks to undertake corporate social responsibility better. On the basis of stakeholder theory and combining with the management characteristics and actual situation of commercial banks in China, this paper sets up an index system of social responsibility for commercial banks in China. On this basis, the paper empirically examines the impact of the social responsibility of commercial banks on their financial performance. This paper divides the social responsibility of commercial banks into six aspects: shareholders, depositors, lenders, employees, government and community. The level of liability of commercial banks to various stakeholders is measured by dividend payment rate, interest payment rate, reciprocal loan ratio of the ten largest clients, wage and welfare rate, tax rate and public welfare investment ratio, respectively. In the process of empirical research, firstly, the commercial bank social responsibility comprehensive value (CSP) is taken as the independent variable. Taking the financial performance index as the dependent variable, this paper studies the relationship between the comprehensive value of social responsibility (CSP) of commercial banks and the financial performance (CFP). Secondly, it analyzes the impact of various aspects of social responsibility on financial performance. Taking the social responsibility index of commercial bank as independent variable and financial performance index as dependent variable, this paper analyzes the influence of various aspects of social responsibility of commercial bank on financial performance, and carries on regression analysis to the sample. The regression results were tested by goodness of fit test and significance test. The study shows that the comprehensive value of social responsibility (CSP) of commercial banks has a significant positive impact on financial performance CFP. The ratio of wages and benefits to public welfare investment is positive, and the effect is significant. The reciprocal ratio and tax ratio of the ten largest customers have negative effects on the financial performance of commercial banks, among which, the reciprocal of interest payment rate and the largest 10 customer loan ratios have no significant impact on financial performance. The impact of tax rate on financial performance is significant.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33

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