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摘要伴随着经济的繁荣和现代工业的发展，企业经营过程中难免会出现背离伦理道德的社会经济问题。近年来，我国更多的企业开始关注自身社会责任的履行，关于企业社会责任的相关研究也不断地发展深入。64473
在目前社会责任与财务绩效的实证研究中，大多是针对非银行金融企业展开的。本文将基于社会责任相关理论，设立相应的企业社会责任评价指标量化评估商业银行承担企业社会责任的情况，并以我国一共16家上市银行相关数据为样本，进行商业银行企业社会责任与财务绩效关系的相关分析与回归分析等实证研究。结合分析结果对商业银行的社会责任提出一定建议，以期促进银行业经济的发展。
关键词 商业银行 企业社会责任 企业财务绩效 相关性 实证研究
毕业论文 外 文 摘 要
Title An Empirical Research on Relationship between Corporate Social Responsibility（CSR） and Financial Performance of Commercial Banks： Evidence on the China's Banking Industry Listing Corporation
Abstract
Along with the economic prosperity and development of modern industry, there will inevitably be social and economic problems of moral ethics in the process of enterprise operation.In recent years, more and more enterprises begin to pay close attention to their social responsibility in our country,research related about corporate social responsibility is also developing constantly and deeply.
At present ,empirical study on relationship between social responsibility and financial performance , most are for non-bank financial firms.This paper will be based on relevant theories of social responsibility，assessing the corporate social responsibility of commercial banks through corporate social responsibility evaluation index.With data of a total of 16 listed Banks in China as samples, this paper will conduct an empirical study of relationship between social responsibility and financial performance of the commercial Banks.Combined with the results of the analysis ,some suggestions will be put forward for the social responsibility of commercial banks,in order to promote the development of banking industry.
Keywords Commercial Bank, Corporate Social Responsibility, Corporate Financial Performance, Correlation, Empirical Research
1 绪论 1
1.1 研究背景及意义 1
1.2 研究内容和方法 2
1.3 商业银行社会责任的履行现状 3
2 企业社会责任的理论研究 6
2.1 企业社会责任的概念 6
2.2 企业社会责任与财务绩效关系的实证研究 9
3 理论分析和研究假设 12
3.1 相关理论分析 12
3.2 提出假设 13
4 实证研究设计 14
4.1 样本选择 14
4.2 指标设计 14
4.3 模型设计 16
5 上市银行社会责任和财务绩效关系的实证分析 17
5.1 变量的描述性统计 17
5.2 相关性分析 17
5.3 回归分析 19
结 论