我国上市商业银行企业社会责任与财务绩效关系的实证研究

发布时间：2018-06-10 08:19

本文选题：上市商业银行 + 企业社会责任　；参考：《云南大学》2015年硕士论文

【摘要】：近年来,随着经济的发展与科学发展观的落实,“企业社会责任”的理念深入人心,成为人们关注的焦点之一。在我国的市场经济体系中,商业银行因其特殊性,对推动经济发展具有非常重要作用。商业银行践行“企业社会责任”理念,不仅仅涉及到企业的自身发展,而且关乎到整个国家经济的健康运行。虽然商业银行越来越注重培养“企业社会责任”,并取得了一定的成绩,但有效结合企业绩效管理与“企业社会责任”履行推动企业可持续发展方面,还有待深入研究。本文基于利益相关者理论,实证研究我国上市商业银行企业社会责任与银行财务绩效之间的关系,有助于商业银行优化战略目标,在实现企业效率提高的同时充分履行社会责任,促进商业银行达到经济效益和社会效益最大化,促进我国经济社会可持续发展。本文共分为五章：第一章是绪论部分,主要说明选题的背景和意义,以及研究内容、框架及创新之处；第二章是文献综述部分,该部分对国内外的相关资料进行归纳整理,分析述评相关文献；第三章从利益相关者理论的角度深入分析商业银行社会责任的内容和商业银行承担社会责任的必要性以及现状的分析；第四章进行实证研究,选取11家上市商业银行2010-2013年的财务年度报告以及银行公开披露的企业社会责任报告作为样本数据,选择合适的变量,进行研究假设及模型的设定,进行描述性统计分析和回归分析研究我国上市商业银行社会责任与财务业绩之间的关系；第五章是文章的总结部分,提出合理建议,并指出论文存在的不足。
[Abstract]:In recent years, with the development of economy and the implementation of the concept of scientific development, the concept of "corporate social responsibility" has become one of the focuses of people's attention. In China's market economy system, commercial banks play an important role in promoting economic development because of its particularity. The practice of corporate social responsibility by commercial banks is not only related to the development of enterprises, but also to the healthy operation of the whole national economy. Although commercial banks pay more and more attention to the cultivation of "corporate social responsibility" and have made certain achievements, the effective combination of corporate performance management and "corporate social responsibility" to promote the sustainable development of enterprises needs further study. Based on stakeholder theory, this paper empirically studies the relationship between corporate social responsibility and bank financial performance of listed commercial banks in China, which is helpful to optimize the strategic objectives of commercial banks. This paper is divided into five chapters: the first chapter is the introduction, which promotes the commercial banks to maximize the economic and social benefits and promote the sustainable development of our country's economy and society. It mainly explains the background and significance of the topic, as well as the content, framework and innovation of the research. The second chapter is the literature review part, which summarizes the relevant materials at home and abroad, analyzes and reviews the relevant literature; The third chapter analyzes the content of commercial banks' social responsibility and the necessity and current situation of commercial banks' social responsibility from the angle of stakeholder theory; the fourth chapter carries on the empirical research. Selecting the financial annual report of 11 listed commercial banks from 2010 to 2013 and the corporate social responsibility report publicly disclosed by banks as the sample data, selecting the appropriate variables to study the hypothesis and model setting. The relationship between social responsibility and financial performance of listed commercial banks in China is studied by descriptive statistical analysis and regression analysis.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F270;F832.33;F830.42

【参考文献】