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我國上市商業(yè)銀行企業(yè)社會責(zé)任與財務(wù)績效關(guān)系的實證研究

發(fā)布時間:2018-06-10 08:19

  本文選題:上市商業(yè)銀行 + 企業(yè)社會責(zé)任; 參考:《云南大學(xué)》2015年碩士論文


【摘要】:近年來,隨著經(jīng)濟(jì)的發(fā)展與科學(xué)發(fā)展觀的落實,“企業(yè)社會責(zé)任”的理念深入人心,成為人們關(guān)注的焦點之一。在我國的市場經(jīng)濟(jì)體系中,商業(yè)銀行因其特殊性,對推動經(jīng)濟(jì)發(fā)展具有非常重要作用。商業(yè)銀行踐行“企業(yè)社會責(zé)任”理念,不僅僅涉及到企業(yè)的自身發(fā)展,而且關(guān)乎到整個國家經(jīng)濟(jì)的健康運(yùn)行。雖然商業(yè)銀行越來越注重培養(yǎng)“企業(yè)社會責(zé)任”,并取得了一定的成績,但有效結(jié)合企業(yè)績效管理與“企業(yè)社會責(zé)任”履行推動企業(yè)可持續(xù)發(fā)展方面,還有待深入研究。本文基于利益相關(guān)者理論,實證研究我國上市商業(yè)銀行企業(yè)社會責(zé)任與銀行財務(wù)績效之間的關(guān)系,有助于商業(yè)銀行優(yōu)化戰(zhàn)略目標(biāo),在實現(xiàn)企業(yè)效率提高的同時充分履行社會責(zé)任,促進(jìn)商業(yè)銀行達(dá)到經(jīng)濟(jì)效益和社會效益最大化,促進(jìn)我國經(jīng)濟(jì)社會可持續(xù)發(fā)展。 本文共分為五章:第一章是緒論部分,主要說明選題的背景和意義,以及研究內(nèi)容、框架及創(chuàng)新之處;第二章是文獻(xiàn)綜述部分,該部分對國內(nèi)外的相關(guān)資料進(jìn)行歸納整理,分析述評相關(guān)文獻(xiàn);第三章從利益相關(guān)者理論的角度深入分析商業(yè)銀行社會責(zé)任的內(nèi)容和商業(yè)銀行承擔(dān)社會責(zé)任的必要性以及現(xiàn)狀的分析;第四章進(jìn)行實證研究,選取11家上市商業(yè)銀行2010-2013年的財務(wù)年度報告以及銀行公開披露的企業(yè)社會責(zé)任報告作為樣本數(shù)據(jù),選擇合適的變量,進(jìn)行研究假設(shè)及模型的設(shè)定,進(jìn)行描述性統(tǒng)計分析和回歸分析研究我國上市商業(yè)銀行社會責(zé)任與財務(wù)業(yè)績之間的關(guān)系;第五章是文章的總結(jié)部分,提出合理建議,并指出論文存在的不足。
[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.
【學(xué)位授予單位】:云南大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2015
【分類號】:F270;F832.33;F830.42

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