本文選題：利益相關(guān)者　切入點：商業(yè)銀行　出處：《西北農(nóng)林科技大學》2013年碩士論文　論文類型：學位論文

【摘要】：近年來，我國連續(xù)爆出富士康十三連跳、萬科捐款門、毒豆芽、五糧液偷稅漏稅等事件，企業(yè)社會責任進入公眾視野，日益成為人們關(guān)注的焦點。商業(yè)銀行是一類特殊企業(yè)，承擔著信用中介、支付中介、信用創(chuàng)造、金融服務(wù)和調(diào)節(jié)經(jīng)濟的職能，是現(xiàn)代經(jīng)濟的核心和樞紐，同時也是社會資源再分配的重要主體之一。與其他企業(yè)相比，商業(yè)銀行財力更為雄厚，影響力更為明顯，從而對其社會責任提出了更高的要求。然而，商業(yè)銀行是盈利性組織，對于履行社會責任是否會增加其財務(wù)績效還存在顧慮，國內(nèi)外關(guān)于企業(yè)社會責任與財務(wù)績效的關(guān)系并沒有得出一致的結(jié)論，關(guān)于商業(yè)銀行社會責任對財務(wù)績效影響的研究更是少之又少。因此，本文希望通過對商業(yè)銀行社會責任對財務(wù)績效的影響進行理論分析和實證分析,明確商業(yè)銀行履行社會責任對其生存和發(fā)展的影響,使商業(yè)銀行認識到履行社會責任與提升財務(wù)績效的相關(guān)性，為我國商業(yè)銀行更好的承擔企業(yè)社會責任提供了理論依據(jù)和現(xiàn)實指導(dǎo)。 本文以利益相關(guān)者理論為基礎(chǔ)，結(jié)合我國商業(yè)銀行的經(jīng)營特點和實際情況，建立起針對我國商業(yè)銀行的社會責任指標體系，并在此基礎(chǔ)上實證檢驗了我國商業(yè)銀行履行社會責任對其財務(wù)績效的影響。本文將商業(yè)銀行社會責任分為股東、存款人、貸款人、員工、政府和社區(qū)六個方面,分別采用股利支付率、利息支付率、最大十家客戶貸款比率的倒數(shù)、工資及福利率、納稅比率和公益事業(yè)投入比來衡量商業(yè)銀行對各個利益相關(guān)者的責任水平，，并借鑒相關(guān)學者的研究為各個利益相關(guān)者賦予權(quán)重，從而得到商業(yè)銀行社會責任綜合值。在實證研究過程中，首先，以商業(yè)銀行社會責任綜合值CSP作為自變量，以財務(wù)績效指標作為因變量進行實證研究，研究商業(yè)銀行社會責任綜合值CSP與財務(wù)績效CFP的關(guān)系。其次，為進一步分析社會責任各個方面對財務(wù)績效的影響，以商業(yè)銀行社會責任指標為自變量,以財務(wù)績效指標為因變量進行實證研究,分析我國商業(yè)銀行社會責任的各個方面對財務(wù)績效的影響,對樣本進行回歸分析,并對回歸結(jié)果進行擬合優(yōu)度檢驗和顯著性檢驗。 研究表明，商業(yè)銀行社會責任綜合值CSP對財務(wù)績效CFP有顯著的正影響，細分到每一個利益相關(guān)者上可以得出，股利支付率、工資及福利率和公益事業(yè)投入比對商業(yè)銀行財務(wù)績效的影響為正，且這種影響是顯著的。而利息支付率、最大十家客戶貸款比率的倒數(shù)和納稅比率對商業(yè)銀行財務(wù)績效的影響為負，其中，利息支付率、最大十家客戶貸款比率的倒數(shù)對財務(wù)績效的影響不顯著，而納稅比率對財務(wù)績效的影響則是顯著的。
[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.
【學位授予單位】：西北農(nóng)林科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F830.42;F832.33

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