【摘要】：銀行業(yè)社會(huì)責(zé)任運(yùn)動(dòng)起步較晚,但2008年金融危機(jī)后卻成為社會(huì)與媒體關(guān)注的焦點(diǎn),要求銀行業(yè)履行社會(huì)責(zé)任成為普遍共識(shí)。截止目前,包括花旗銀行、匯豐銀行、荷蘭銀行、巴克萊銀行等世界知名銀行在內(nèi)的69家銀行加入了“赤道銀行”的行列。近幾年,國內(nèi)銀行業(yè)金融機(jī)構(gòu)中以上市銀行為首,加強(qiáng)了對(duì)自身社會(huì)責(zé)任的管理和實(shí)踐并發(fā)布了社會(huì)責(zé)任報(bào)告。銀監(jiān)局、深交所和銀行業(yè)協(xié)會(huì)等監(jiān)管機(jī)構(gòu)和行業(yè)協(xié)會(huì)相繼出臺(tái)了一系列關(guān)于銀行業(yè)金融機(jī)構(gòu)企業(yè)社會(huì)責(zé)任的指引和指導(dǎo)意見。推動(dòng)銀行業(yè)金融機(jī)構(gòu)履行社會(huì)責(zé)任是一個(gè)事關(guān)經(jīng)濟(jì)社會(huì)環(huán)境可持續(xù)發(fā)展的重大理論和實(shí)踐課題。國內(nèi)上市銀行不論社會(huì)責(zé)任管理還是社會(huì)責(zé)任實(shí)踐都位于行業(yè)前列,因此有必要對(duì)其進(jìn)行研究。如何對(duì)上市銀行社會(huì)責(zé)任的履行狀況進(jìn)行評(píng)價(jià)?上市銀行履行社會(huì)責(zé)任的實(shí)際情況如何?就以上問題進(jìn)行開創(chuàng)性的研究和實(shí)證分析乃本文的主要任務(wù)。 國內(nèi)學(xué)界對(duì)商業(yè)銀行社會(huì)責(zé)任的研究尚處于起步階段,關(guān)注點(diǎn)僅局限于銀行社會(huì)責(zé)任的動(dòng)因、做法和功效,以及國外商業(yè)銀行社會(huì)責(zé)任實(shí)踐的介紹,深入分析的文獻(xiàn)較少。本文對(duì)上市銀行社會(huì)責(zé)任履行狀況進(jìn)行實(shí)證研究,構(gòu)建了一套適用于上市銀行社會(huì)責(zé)任的評(píng)價(jià)指標(biāo)體系,能夠豐富國內(nèi)外關(guān)于商業(yè)銀行社會(huì)責(zé)任的評(píng)價(jià)指標(biāo)體系。從國內(nèi)外企業(yè)社會(huì)責(zé)任研究的現(xiàn)狀看,以特定行業(yè)社會(huì)責(zé)任為研究對(duì)象的較少,本文恰好能激發(fā)國內(nèi)學(xué)者對(duì)行業(yè)社會(huì)責(zé)任研究的興趣,有利于行業(yè)社會(huì)責(zé)任研究的開展；從現(xiàn)有商業(yè)銀行社會(huì)責(zé)任研究的情況看,本文對(duì)于國內(nèi)商業(yè)社會(huì)責(zé)任的政策文件和文獻(xiàn)資料進(jìn)行系統(tǒng)梳理,首次采用因子分析法對(duì)上市銀行社會(huì)責(zé)任進(jìn)行定量評(píng)價(jià),構(gòu)建了一個(gè)操作性和適用性都較強(qiáng)的評(píng)價(jià)指數(shù)模型,以上關(guān)于上市銀行社會(huì)責(zé)任的探索性研究對(duì)以后商業(yè)銀行社會(huì)責(zé)任研究具有借鑒參考意義。從銀行社會(huì)責(zé)任管理實(shí)踐出發(fā),構(gòu)建一個(gè)商業(yè)銀行社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系和評(píng)價(jià)模型對(duì)于全面提升和促進(jìn)商業(yè)銀行社會(huì)責(zé)任管理水平具有重要現(xiàn)實(shí)意義,為商業(yè)銀行參與國際金融市場(chǎng)競(jìng)爭(zhēng)以及應(yīng)對(duì)全球氣候變化的挑戰(zhàn)具有巨大作用。 國內(nèi)外企業(yè)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系比較多見的是通用性評(píng)價(jià)指標(biāo)體系,特定行業(yè)的評(píng)價(jià)指標(biāo)體系比較少見。深入研究國內(nèi)外企業(yè)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系的內(nèi)容結(jié)構(gòu)和理論邏輯的基礎(chǔ)上,堅(jiān)持可行性、重要性和可比性相結(jié)合的指標(biāo)選取原則,從利益相關(guān)者視角出發(fā)構(gòu)建了一個(gè)包括股東責(zé)任、員工責(zé)任、客戶責(zé)任、社區(qū)責(zé)任和政府責(zé)任五個(gè)一級(jí)指標(biāo)的評(píng)價(jià)指標(biāo)體系,每個(gè)一級(jí)指標(biāo)又根據(jù)利益相關(guān)者的需求設(shè)計(jì)若干二級(jí)指標(biāo)。本文實(shí)證部分對(duì)16家滬深上市銀行社會(huì)責(zé)任2008至2010年度的履行狀況進(jìn)行評(píng)價(jià)研究,運(yùn)用上市銀行社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系構(gòu)建了一個(gè)因子分析模型。通過主成分分析法提取公因子,并通過正交旋轉(zhuǎn)得到五個(gè)公因子,利用公式計(jì)算各個(gè)因子的得分和綜合得分,從而得到因子得分排名和綜合得分排名,對(duì)排名結(jié)果進(jìn)行縱向和橫向的比較分析。作為研究樣本的16家上市銀行包括中國工商銀行、中國建設(shè)銀行、中國農(nóng)業(yè)銀行、中國銀行四大國有銀行和招商銀行、交通銀行、上海浦東發(fā)展銀行、中國民生銀行、興業(yè)銀行、深圳發(fā)展銀行、南京銀行、寧波銀行、中信銀行、光大銀行、北京銀行、華夏銀行等12家股份制商業(yè)銀行。研究數(shù)據(jù)均來至于16家上市銀行公開發(fā)布的年度財(cái)務(wù)報(bào)告、社會(huì)責(zé)任報(bào)告及公司網(wǎng)站披露的信息。通過研究發(fā)現(xiàn)：第一,上市銀行社會(huì)責(zé)任的內(nèi)部’結(jié)構(gòu)中股東責(zé)任、員工責(zé)任和客戶責(zé)任的比重較大,而社區(qū)責(zé)任和政府責(zé)任比重相對(duì)較小,五大利益相關(guān)者責(zé)任比重處于14%-23%之間；五大社會(huì)責(zé)任因子的比重印證了直接利益相關(guān)者與間接利益相關(guān)者劃分的合理性,銀行社會(huì)責(zé)任內(nèi)部構(gòu)成因素的比重因利益相關(guān)者對(duì)銀行經(jīng)營(yíng)的影響程度而有所差異。第二,四大國有商業(yè)銀行因?yàn)槌砷L(zhǎng)因子和安全因子得分較低而使社會(huì)責(zé)任綜合排名相對(duì)靠后,社會(huì)責(zé)任履行狀況與股份制商業(yè)銀行相比較差；四大國有商業(yè)銀行因其國有性質(zhì)而使得社會(huì)對(duì)其期望較股份制商業(yè)銀行更高,而國有商業(yè)銀行背負(fù)的歷史負(fù)擔(dān)使其社會(huì)責(zé)任實(shí)際表現(xiàn)較差。第三,上市銀行社會(huì)責(zé)任的履行狀況呈現(xiàn)出逐年穩(wěn)定上升的良好勢(shì)態(tài),除成長(zhǎng)因子得分緩慢下降,安全因子急劇上升外,員工責(zé)任、社區(qū)責(zé)任和政府責(zé)任因子得分都具有穩(wěn)步上升的趨勢(shì)；成長(zhǎng)因子受制于經(jīng)濟(jì)的可持續(xù)增長(zhǎng)率,最終會(huì)趨于一個(gè)固定的比率增長(zhǎng),安全因子易受到外部金融環(huán)境變化而變化,安全因子的急劇上升吻合國際國內(nèi)經(jīng)濟(jì)形勢(shì)的好轉(zhuǎn),員工責(zé)任、社區(qū)責(zé)任和政府責(zé)任因子穩(wěn)定上升受益于國際國內(nèi)對(duì)社會(huì)責(zé)任的重視。第四,上市銀行社會(huì)責(zé)任內(nèi)部處于非均衡的狀態(tài),每家銀行對(duì)社會(huì)責(zé)任的關(guān)注點(diǎn)有所差異,社會(huì)責(zé)任發(fā)展呈現(xiàn)差異化趨勢(shì)；上市銀行履行社會(huì)責(zé)任尚處于起步階段,銀行業(yè)對(duì)社會(huì)責(zé)任的認(rèn)識(shí)是一個(gè)不斷發(fā)展變化的過程。
[Abstract]:The social responsibility movement of the banking industry started late, but after the financial crisis in 2008, it became the focus of social and media attention, and asked the banking industry to fulfill the social responsibility to become a general consensus. At present,69 of the world's well-known banks, including Citibank, HSBC, the Netherlands and Barclays, have joined the "Equateur Bank". In recent years, the above-mentioned city banks in the domestic banking financial institutions have led to the strengthening of the management and practice of their social responsibility and issued a report on social responsibility. The banking supervision bureau, the SZSE and the banking association and other regulators and industry associations have successively introduced a series of guidance and guidance on the social responsibility of the banking financial institutions. It is a major theoretical and practical project to promote the sustainable development of the economic and social environment by promoting the social responsibility of the banking financial institutions. The domestic listed banks are in the forefront of the industry, whether the social responsibility management or the social responsibility practice is in the forefront of the industry, so it is necessary to study them. How to evaluate the performance of the social responsibility of the listed bank? What is the actual situation of a listed bank to carry out social responsibility? The research and empirical analysis on the above problems are the main tasks in this paper. The research of the social responsibility of commercial banks in the domestic academic circle is still in the initial stage, the focus is limited to the reason, the practice and the effect of the bank's social responsibility, as well as the introduction of the practice of the social responsibility of the commercial banks abroad. The paper makes an empirical study on the performance of the social responsibility of the listed bank, and constructs a set of evaluation index system which is applicable to the social responsibility of the listed bank, and can enrich the evaluation index of the social responsibility of the commercial bank at home and abroad. On the basis of the present situation of the research of corporate social responsibility at home and abroad, this paper can stimulate the interest of the domestic scholars in the research of the social responsibility of the industry and benefit the opening of the research on the social responsibility of the industry. In view of the research of the social responsibility of the existing commercial banks, this paper makes a systematic analysis of the policy documents and the documents of the domestic commercial social responsibility, and the first time it uses the factor analysis method to make a quantitative evaluation of the social responsibility of the listed banks. The evaluation index model has a strong operability and applicability, and the above-mentioned exploratory research on the social responsibility of the listed banks has a reference for the research of the social responsibility of the commercial banks in the future. From the practice of bank social responsibility management, it is important to construct a commercial bank's social responsibility evaluation index system and evaluation model to promote and promote the social responsibility management level of commercial banks It is of great significance for commercial banks to participate in international financial market competition and to meet the challenges of global climate change The evaluation index system of corporate social responsibility at home and abroad is more and more common, which is the evaluation index system of the universality and the evaluation index system of the specific industry. It is rare to study the content structure and the theoretical logic of the evaluation index system of corporate social responsibility at home and abroad, and adhere to the index selection principle of the combination of feasibility, importance and comparability. The evaluation index system of the five primary indicators of the responsibility of the family, the community responsibility and the responsibility of the government, each level indicator is designed in accordance with the needs of the stakeholders The paper makes an evaluation on the performance of the social responsibility of the 16-home-and-deep-listed banks in the period of 2008-2010, and uses the index system of the social responsibility of the listed banks to construct a factor score. The method comprises the following steps of: extracting a common factor by a principal component analysis method, and obtaining five male factors by orthogonal rotation; calculating the score and the comprehensive score of each factor by using a formula, so as to obtain a factor score ranking and a comprehensive score ranking, and performing longitudinal and transverse ratio on the ranking result The 16 listed banks, including Industrial and Commercial Bank of China, China Construction Bank, Agricultural Bank of China, Bank of China, China Merchants Bank, Bank of Communications, Shanghai Pudong Development Bank, China Minsheng Bank, Industrial Bank, Shenzhen Development Bank, South China 12 joint-stock companies such as Beijing Bank, Ningbo Bank, Citic Bank, Everbright Bank, Beijing Bank and Huaxia Bank Bank of Industry. The study data is based on the annual financial report, the social responsibility report and the company's website disclosure issued by the 16 public-listed banks The study found that the responsibilities of the shareholders, the responsibilities of the employees and the responsibilities of the clients in the internal 'structure of the social responsibility of the first and the listed banks are relatively large, and the specific gravity of the responsibilities of the community and the government is relatively small, and the specific gravity of the five major stakeholders is between 14 and 23. The specific gravity of the five social responsibility factors confirms the rationality of the division between the direct stakeholders and the indirect stakeholders, and the specific gravity of the internal components of the bank's social responsibility is different from the extent of the influence of the stakeholders on the operation of the bank Second, the four state-owned commercial banks, because of the low score of growth factor and safety factor, make the social responsibility comprehensive rank relatively close, the performance of the social responsibility and the joint-stock commercial bank The comparative difference is that the four state-owned commercial banks, because of their state-owned nature, make the society higher than the joint-stock commercial banks, and the historical burden of the state-owned commercial banks makes their social responsibility worse Third, the performance of the social responsibility of the listed bank shows a good potential year by year, with the exception of the slow down of the growth factor, the sharp rise of the safety factor, the employee's responsibility, the community responsibility and the government responsibility factor score. The growth factor is subject to the sustainable growth rate of the economy, and eventually will tend to be a fixed rate increase, the security factor is subject to the change of the external financial environment, the sharp rise of the security factor is in line with the improvement of the international domestic economic situation, the man In the fourth part, the social responsibility of the listed bank is in a non-equilibrium state, and each bank has a difference in the focus of the social responsibility, and the development of social responsibility is different The tendency of the market to fulfill the social responsibility is still in the initial stage, and the bank's understanding of social responsibility is an ever-changing change.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.2;F224

【相似文獻(xiàn)】

中國期刊全文數(shù)據(jù)庫 前10條

1 ;理光連續(xù)八年獲富時(shí)社會(huì)責(zé)任指數(shù)認(rèn)可[J];金融科技時(shí)代;2011年06期

2 ;ISO 26000社會(huì)責(zé)任國際標(biāo)準(zhǔn)專題講座[J];WTO經(jīng)濟(jì)導(dǎo)刊;2011年09期

3 歐仁松;;創(chuàng)業(yè)即社會(huì)責(zé)任[J];創(chuàng)業(yè)家;2011年06期

4 夏國英;;社會(huì)責(zé)任在企業(yè)營(yíng)銷中的地位[J];河南科技;2011年10期

5 周永發(fā);;打造“信賴+友好”的升級(jí)版銀行[J];現(xiàn)代商業(yè)銀行;2010年02期

6 劉珊珊;;論企業(yè)的社會(huì)責(zé)任[J];商業(yè)文化(上半月);2011年06期

7 李珍珍;;網(wǎng)絡(luò)媒體的社會(huì)責(zé)任[J];商業(yè)文化(下半月);2011年06期

8 崔保運(yùn);廖蔚;;加強(qiáng)校企合作 勇?lián)鐣?huì)責(zé)任——山推在華中科技大設(shè)立獎(jiǎng)學(xué)、獎(jiǎng)教金[J];筑路機(jī)械與施工機(jī)械化;2011年07期

9 李福成;;扛起社會(huì)責(zé)任[J];現(xiàn)代企業(yè)文化(上旬);2011年06期

10 牛亞旭;徐洪萍;;樹立企業(yè)風(fēng)骨 勇?lián)鐣?huì)責(zé)任——訪陜西省白水杜康企業(yè)總裁張紅軍[J];中國食品;2011年12期

中國重要會(huì)議論文全文數(shù)據(jù)庫 前10條

1 王寶森;楊元梅;;媒體類網(wǎng)絡(luò)公司社會(huì)責(zé)任實(shí)證研究——基于消費(fèi)者視角[A];第五屆（2010）中國管理學(xué)年會(huì)——組織與戰(zhàn)略分會(huì)場(chǎng)論文集[C];2010年

2 許紅梅;;十一、國有企業(yè)特殊社會(huì)責(zé)任研究——以中國移動(dòng)為例[A];2010中國國有經(jīng)濟(jì)發(fā)展論壇暨“中國經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變與國有經(jīng)濟(jì)戰(zhàn)略調(diào)整”學(xué)術(shù)研討會(huì)論文集[C];2010年

3 ;踐行責(zé)任 和諧共贏——中國洗滌用品行業(yè)企業(yè)履行社會(huì)責(zé)任倡議書[A];第27屆[2007]中國洗滌用品行業(yè)年會(huì)論文集[C];2007年

4 廉春慧;唐婉虹;;社會(huì)責(zé)任、社會(huì)責(zé)任信息披露與公司聲譽(yù)[A];中國會(huì)計(jì)學(xué)會(huì)高等工科院校分會(huì)2010年學(xué)術(shù)年會(huì)論文集[C];2010年

5 談多嬌;;社會(huì)責(zé)任投資與企業(yè)市場(chǎng)價(jià)值的關(guān)聯(lián)性研究:一個(gè)模型[A];中國會(huì)計(jì)學(xué)會(huì)財(cái)務(wù)管理專業(yè)委員會(huì)2009年學(xué)術(shù)年會(huì)論文集[C];2009年

6 范健;王建文;;上市公司高管社會(huì)責(zé)任及其法律規(guī)制初探[A];北京論壇（2007）文明的和諧與共同繁榮——人類文明的多元發(fā)展模式：“全球化趨勢(shì)中跨國發(fā)展戰(zhàn)略與企業(yè)社會(huì)責(zé)任”法學(xué)分論壇論文或摘要集（下）[C];2007年

7 陳曉安;;基于共生理論視角的中國保險(xiǎn)業(yè)社會(huì)責(zé)任研究[A];中國保險(xiǎn)學(xué)會(huì)第二屆學(xué)術(shù)年會(huì)入選論文集(理論卷2)[C];2010年

8 ;一、從三峽工程的綜合效益看國企社會(huì)責(zé)任——“2010中國國有經(jīng)濟(jì)發(fā)展論壇”中國長(zhǎng)江三峽集團(tuán)公司副總經(jīng)理林初學(xué)主題演講[A];2010中國國有經(jīng)濟(jì)發(fā)展論壇暨“中國經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變與國有經(jīng)濟(jì)戰(zhàn)略調(diào)整”學(xué)術(shù)研討會(huì)論文集[C];2010年

9 楊慎;;良知是社會(huì)責(zé)任的靈魂[A];第四屆中國杰出管理者年會(huì)論文集[C];2008年

10 劉霜桂;;信息產(chǎn)業(yè)與我們的社會(huì)責(zé)任[A];文獻(xiàn)·信息·網(wǎng)絡(luò)——福建省社科信息學(xué)會(huì)十周年紀(jì)念論文集[C];2000年

中國重要報(bào)紙全文數(shù)據(jù)庫 前10條

1 記者 卓尚進(jìn);積極履行社會(huì)責(zé)任 傾力支持民生領(lǐng)域發(fā)展[N];金融時(shí)報(bào);2010年

2 證券時(shí)報(bào)記者 賈壯;上市銀行要建立完善六大機(jī)制[N];證券時(shí)報(bào);2008年

3 王光平;蔣定之：上市銀行要加強(qiáng)信披建設(shè)[N];中國證券報(bào);2008年

4 張文;上市銀行進(jìn)階之路在于轉(zhuǎn)換六大機(jī)制[N];中國經(jīng)濟(jì)導(dǎo)報(bào);2008年

5 張立棟;上市銀行競(jìng)爭(zhēng)重在不斷創(chuàng)新[N];中華工商時(shí)報(bào);2008年

6 劉立福;落實(shí)社會(huì)責(zé)任 從強(qiáng)制信披做起[N];證券時(shí)報(bào);2006年

7 組稿：劉自成 王永利;踐行社會(huì)責(zé)任 助力孝感發(fā)展[N];孝感日?qǐng)?bào);2011年

8 熊熙玲;社會(huì)責(zé)任考問企業(yè)[N];中國財(cái)經(jīng)報(bào);2005年

9 卜海濤;社會(huì)責(zé)任如何通過財(cái)務(wù)報(bào)告披露？[N];中國財(cái)經(jīng)報(bào);2005年

10 石海平;上市銀行如何走出“囚徒”困境[N];證券日?qǐng)?bào);2003年

中國博士學(xué)位論文全文數(shù)據(jù)庫 前10條

1 王昌盛;上市銀行競(jìng)爭(zhēng)力評(píng)價(jià)體系研究[D];北京交通大學(xué);2010年

2 賀星星;社會(huì)責(zé)任與企業(yè)績(jī)效[D];暨南大學(xué);2012年

3 徐愛軍;我國醫(yī)院社會(huì)責(zé)任研究：行為表現(xiàn)、指標(biāo)體系及提升路徑[D];南京大學(xué);2011年

4 張會(huì)芹;政治動(dòng)因與上市公司社會(huì)責(zé)任行為[D];西南財(cái)經(jīng)大學(xué);2010年

5 何朝暉;中小企業(yè)社會(huì)責(zé)任與成長(zhǎng)性關(guān)系研究[D];中南大學(xué);2010年

6 陶冉;跨國石油公司社會(huì)責(zé)任與財(cái)務(wù)績(jī)效研究[D];華東師范大學(xué);2012年

7 陳永勝;ICP社會(huì)責(zé)任與網(wǎng)民消費(fèi)理智的相關(guān)關(guān)系研究[D];西南交通大學(xué);2011年

8 譚興民;中國上市銀行公司治理結(jié)構(gòu)與治理績(jī)效關(guān)系研究[D];重慶大學(xué);2012年

9 胡貴毅;企業(yè)社會(huì)責(zé)任理論的基本問題研究[D];上海交通大學(xué);2010年

10 唐慧;飯店社會(huì)責(zé)任與消費(fèi)者購買意向關(guān)系的實(shí)證研究[D];暨南大學(xué);2011年

中國碩士學(xué)位論文全文數(shù)據(jù)庫 前10條

1 張曉娜;上市公司社會(huì)責(zé)任信息披露審計(jì)研究[D];山西財(cái)經(jīng)大學(xué);2010年

2 盧文娟;我國上市公司社會(huì)責(zé)任信息披露現(xiàn)狀研究[D];山東經(jīng)濟(jì)學(xué)院;2011年

3 徐鑫巖;論商業(yè)銀行的社會(huì)責(zé)任[D];北方工業(yè)大學(xué);2011年

4 檀麗陽;公司治理結(jié)構(gòu)、社會(huì)責(zé)任與企業(yè)競(jìng)爭(zhēng)力的相關(guān)性研究[D];北京交通大學(xué);2010年

5 譚超穎;我國商業(yè)銀行社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系研究[D];暨南大學(xué);2010年

6 畢克;我國銀行業(yè)上市公司履行社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的影響研究[D];中北大學(xué);2011年

7 趙瑩;我國出版社轉(zhuǎn)企改制后的社會(huì)責(zé)任研究[D];陜西師范大學(xué);2011年

8 李婧;論企業(yè)在發(fā)展過程中所應(yīng)承擔(dān)的社會(huì)責(zé)任[D];對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué);2003年

9 朱紅輝;我國上市公司社會(huì)責(zé)任信息披露市場(chǎng)反應(yīng)研究[D];河南理工大學(xué);2010年

10 茅一嵐;民營(yíng)企業(yè)承擔(dān)社會(huì)責(zé)任的評(píng)價(jià)體系研究[D];浙江工商大學(xué);2010年

，

本文編號(hào)：2505666