【作者】 陈叶；

【导师】 陈赤平；

【作者基本信息】 湘潭大学 ， 政治经济学， 2010， 硕士

【摘要】 随着市场经济的发展,企业行为对社会的影响越来越大,要求企业承担社会责任的呼声也日益高涨,对企业社会责任方面的研究也越来越多,涉及经济学、管理学、法学、伦理学等领域。作为企业本身而言,承担社会责任时要付出相应的成本,能否通过企业承担社会责任给企业的经营绩效带来好处,是企业所重点考虑的。企业承担社会责任能否促进经营绩效的提升以及如何提升等问题,已经成为理论界亟需解决的问题,也是本文写作的初衷。作为我国国民经济发展的重要行业—银行业,其发展状况对我国经济产生重大影响,因此,对其承担社会责任进行研究显得十分必要,尤其随着金融业的发展和成熟,对其在社会责任方面存在问题进行研究,有利于银行业正确履行自身的责任和义务,从而有利于企业的发展和经济的稳定。本文主要在综合国内外研究的基础上,针对研究需要选取了关于企业社会责任以及企业社会责任与经营绩效关系的研究进行了综述。从利益相关者和现代产权理论分析入手,有针对性的对企业承担社会责任的成本和收益进行了分析,通过成本收益比较认为长期来看企业承担社会责任是有利可图的,并引入博弈论的分析方法,通过短期和长期博弈支付矩阵的对比,为企业承担社会责任找到了合适的理论依据。依据利益相关者理论,对社会责任对象进行分类,包括股东、员工、债权人、客户、政府、环境和社区等,分别从正反两方面对企业社会责任对经营绩效的影响进行了阐述,并辅以相关案例进行分析。针对目前银行业在国民经济中地位越来越重要以及银行业承担社会责任的现状,以上市商业银行数据为基础,对我国银行业承担社会责任与经营绩效之间的关系进行了实证研究。依照计量经济学实证要求,分别进行了假设检验、指标、模型的设定、回归分析等,对我国上市商业银行2003-2008年五年的财务数据进行了面板数据的回归分析,并得出结论,发现我国银行业社会责任对经营绩效的影响是显著的,得到的结果与预期基本一致。最后,针对我国银行业承担社会责任过程中出现的一些问题,从企业内部和外部治理机制两方面提出了相应对策,以促使企业积极履行社会责任。更多还原

【Abstract】 As the development of the market economy, the impact of corporate behavior on society is increasingly. The voice of requiring corporate social responsibility is also growing, and the research to the area of corporate social responsibility are increasingly, involved in economics, management, law , ethics and other fields. To enterprise itself, it will pay the appropriate costs to commit social responsibility. Whether it will through committing corporate social responsibility to bring benefits to the business performance, is the key point considered by enterprises. Whether committing corporate social responsibility can promote business performance and how to enhance the business performance, has become the urgent problem to solve in theorists, but also is the original intention of writing this article.As the important industries of China’s national economic, the banking’s development status produces significant impact of China’s economy. Therefore, the research on the corporate social responsibility is extremely necessary. As the developing and maturing of the financial industry, the research of their issues of social responsibility will help banks to fulfill their responsibilities and obligations, thus facilitating the development of enterprises and economic stability.This paper was based on the research of foreign and domestic. For the research needs, the study on corporate social responsibility and the relationship between corporate social responsibility and the performance were reviewed. From stakeholders and modern property rights theory, this paper focused on analyzing corporate social responsibility in the costs and benefits, through cost-benefit comparison illustrated that taking social responsibility is profitable for corporate in the long term, and from the introduction of game theory, by short-term and long-term comparison of game payoff matrix for corporate social responsibility, found the suitable theoretical basis.Classified the objects of social responsibility based on stakeholder theory, included shareholders, employees, creditors, customers, government, environment and community. Respectively, described from both positive and negative aspects of the impacting of corporate social responsibility on business performance, and supplemented by relevant cases.View of the current status of the banking industry increasingly important in the national economy as well as the status of the banking sector social responsibility, this paper was based on the data of commercial bank, have done the empirical study on the relationship between social responsibility of China’s banking industry and business performance. According to requirements of econometric, tested data, set indicators and the model, did regression analysis. From the panel data regression analysis of 2003-2008 five-year financial data of China’s commercial banks, concluded that the relationship of the social responsibility and business performance of China’s banking industry is significant, the results was consistent with expectations.Finally, in view of the problems of the banking industry to take up social responsibility process, proposed two countermeasures from internal and external governance mechanisms, in order to promote corporate social responsibility.更多还原