Theoretical And Empirical Research On The Model Of Social Performance Evaluation Of Commercial Banks

Commercial banks play an important role in the economy and society, so they must assume more social responsibility. Corresponding social responsibility of the enterprise, is corporate social responsibility, is the need of building brand, and is also a need for enhancing core competitiveness.Commercial banks operate financial assets and liability, so the social responsibility of commercial banks and other enterprises are both connected and different. In short, the social responsibility of commercial banks is that commercial banks should not only pursue the maximum of stakeholders'benefit, but also pay attention to the interests of staff, creditor, customer and other stakeholder, such as participating in public welfare undertakings, protecting the environment. To be specific, the social responsibility of commercial banks includes the responsibility to investor, labor, customer, environment and other stakeholders.The content of social performance evaluation model of commercial banks includes six major areas:shareholder liability, creditor responsibility, customer responsibility, employee liability, environmental and other responsibilities. Evaluation indexes for shareholder liability include ROA (return on total assets), ROI (return on investment), operating income margin, non-interest income growth, deposit growth and so on. Evaluation indexes for creditor responsibility include capital adequacy ratio and non-performing loan ratio. Evaluation indexes for customer responsibility include the treatment rate of customers' complains, commitment rate and so on. Evaluation indexes for employee liability include overtime rates, salary increases, employee satisfaction. Evaluation of commercial banks environmental responsibility is mainly to see environmental lending rate. In addition, Evaluation indexes for other responsibilities of commercial banks, mainly to see the research and development expense ratio and donations income ratio two targets.On this basis, the paper used AHP to design the assessment model of social responsibility for commercial banks, to decide the index weight, and to draw social commercial bank performance evaluation formula. Lastly, this paper calculated the social performance of five banks by the data of ICBC, Bank of China, Bank of Communications, China Minsheng Bank and Industrial Bank.