【摘要】：銀行業(yè)社會責任運動起步較晚,但2008年金融危機后卻成為社會與媒體關(guān)注的焦點,要求銀行業(yè)履行社會責任成為普遍共識。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)金融機構(gòu)中以上市銀行為首,加強了對自身社會責任的管理和實踐并發(fā)布了社會責任報告。銀監(jiān)局、深交所和銀行業(yè)協(xié)會等監(jiān)管機構(gòu)和行業(yè)協(xié)會相繼出臺了一系列關(guān)于銀行業(yè)金融機構(gòu)企業(yè)社會責任的指引和指導(dǎo)意見。推動銀行業(yè)金融機構(gòu)履行社會責任是一個事關(guān)經(jīng)濟社會環(huán)境可持續(xù)發(fā)展的重大理論和實踐課題。國內(nèi)上市銀行不論社會責任管理還是社會責任實踐都位于行業(yè)前列,因此有必要對其進行研究。如何對上市銀行社會責任的履行狀況進行評價?上市銀行履行社會責任的實際情況如何?就以上問題進行開創(chuàng)性的研究和實證分析乃本文的主要任務(wù)。 國內(nèi)學界對商業(yè)銀行社會責任的研究尚處于起步階段,關(guān)注點僅局限于銀行社會責任的動因、做法和功效,以及國外商業(yè)銀行社會責任實踐的介紹,深入分析的文獻較少。本文對上市銀行社會責任履行狀況進行實證研究,構(gòu)建了一套適用于上市銀行社會責任的評價指標體系,能夠豐富國內(nèi)外關(guān)于商業(yè)銀行社會責任的評價指標體系。從國內(nèi)外企業(yè)社會責任研究的現(xiàn)狀看,以特定行業(yè)社會責任為研究對象的較少,本文恰好能激發(fā)國內(nèi)學者對行業(yè)社會責任研究的興趣,有利于行業(yè)社會責任研究的開展；從現(xiàn)有商業(yè)銀行社會責任研究的情況看,本文對于國內(nèi)商業(yè)社會責任的政策文件和文獻資料進行系統(tǒng)梳理,首次采用因子分析法對上市銀行社會責任進行定量評價,構(gòu)建了一個操作性和適用性都較強的評價指數(shù)模型,以上關(guān)于上市銀行社會責任的探索性研究對以后商業(yè)銀行社會責任研究具有借鑒參考意義。從銀行社會責任管理實踐出發(fā),構(gòu)建一個商業(yè)銀行社會責任評價指標體系和評價模型對于全面提升和促進商業(yè)銀行社會責任管理水平具有重要現(xiàn)實意義,為商業(yè)銀行參與國際金融市場競爭以及應(yīng)對全球氣候變化的挑戰(zhàn)具有巨大作用。 國內(nèi)外企業(yè)社會責任評價指標體系比較多見的是通用性評價指標體系,特定行業(yè)的評價指標體系比較少見。深入研究國內(nèi)外企業(yè)社會責任評價指標體系的內(nèi)容結(jié)構(gòu)和理論邏輯的基礎(chǔ)上,堅持可行性、重要性和可比性相結(jié)合的指標選取原則,從利益相關(guān)者視角出發(fā)構(gòu)建了一個包括股東責任、員工責任、客戶責任、社區(qū)責任和政府責任五個一級指標的評價指標體系,每個一級指標又根據(jù)利益相關(guān)者的需求設(shè)計若干二級指標。本文實證部分對16家滬深上市銀行社會責任2008至2010年度的履行狀況進行評價研究,運用上市銀行社會責任評價指標體系構(gòu)建了一個因子分析模型。通過主成分分析法提取公因子,并通過正交旋轉(zhuǎn)得到五個公因子,利用公式計算各個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,對排名結(jié)果進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)布的年度財務(wù)報告、社會責任報告及公司網(wǎng)站披露的信息。通過研究發(fā)現(xiàn)：第一,上市銀行社會責任的內(nèi)部’結(jié)構(gòu)中股東責任、員工責任和客戶責任的比重較大,而社區(qū)責任和政府責任比重相對較小,五大利益相關(guān)者責任比重處于14%-23%之間；五大社會責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,銀行社會責任內(nèi)部構(gòu)成因素的比重因利益相關(guān)者對銀行經(jīng)營的影響程度而有所差異。第二,四大國有商業(yè)銀行因為成長因子和安全因子得分較低而使社會責任綜合排名相對靠后,社會責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)而使得社會對其期望較股份制商業(yè)銀行更高,而國有商業(yè)銀行背負的歷史負擔使其社會責任實際表現(xiàn)較差。第三,上市銀行社會責任的履行狀況呈現(xiàn)出逐年穩(wěn)定上升的良好勢態(tài),除成長因子得分緩慢下降,安全因子急劇上升外,員工責任、社區(qū)責任和政府責任因子得分都具有穩(wěn)步上升的趨勢；成長因子受制于經(jīng)濟的可持續(xù)增長率,最終會趨于一個固定的比率增長,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)濟形勢的好轉(zhuǎn),員工責任、社區(qū)責任和政府責任因子穩(wěn)定上升受益于國際國內(nèi)對社會責任的重視。第四,上市銀行社會責任內(nèi)部處于非均衡的狀態(tài),每家銀行對社會責任的關(guān)注點有所差異,社會責任發(fā)展呈現(xiàn)差異化趨勢；上市銀行履行社會責任尚處于起步階段,銀行業(yè)對社會責任的認識是一個不斷發(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.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F832.2;F224

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2 盧文娟;我國上市公司社會責任信息披露現(xiàn)狀研究[D];山東經(jīng)濟學院;2011年

3 徐鑫巖;論商業(yè)銀行的社會責任[D];北方工業(yè)大學;2011年

4 檀麗陽;公司治理結(jié)構(gòu)、社會責任與企業(yè)競爭力的相關(guān)性研究[D];北京交通大學;2010年

5 譚超穎;我國商業(yè)銀行社會責任評價指標體系研究[D];暨南大學;2010年

6 畢克;我國銀行業(yè)上市公司履行社會責任對財務(wù)績效的影響研究[D];中北大學;2011年

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

8 李婧;論企業(yè)在發(fā)展過程中所應(yīng)承擔的社會責任[D];對外經(jīng)濟貿(mào)易大學;2003年

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

10 茅一嵐;民營企業(yè)承擔社會責任的評價體系研究[D];浙江工商大學;2010年

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