Research On The Impact Of Social Responsibility On Corporate Efficiency Of Listed Commercial Banks

"Corporate social responsibility"is the product of economic development.With the development of economy,the idea that enterprises should undertake social responsibility has been recognized by the government,the public and enterprises.While pursuing economic benefits,it is the requirement of the government and the expectation of the society for enterprises to undertake social responsibilities practically,and it is the strategic choice for enterprises to realize sustainable development.Commercial Banks are at the core of China's economic system and play a vital role in economic development.As the artery of China's economic development,commercial Banks'social responsibility fulfillment has also attracted the attention of the government,the public and scholars.This article selects 16 listed commercial Banks in 2010-2017 as sample,in combing and analysis of the efficiency of corporate social responsibility and management after the basic concepts and related theories,using the method of data envelopment analysis DEA-BC~2 model to measure the comprehensive technical efficiency(TE)of commercial Banks,as the enterprise operation efficiency index,build the panel regression,social responsibility and management efficiency of listed commercial Banks in China the relationship between empirical research.Research shows that:(1)the level of our country commercial bank social responsibility to improve year by year,but the state-owned commercial Banks,joint-stock commercial Banks and city commercial Banks social responsibility fulfillment situation there are evident differences,from green credit accounted for small and micro enterprise loan proportion,large state-owned commercial Banks in green finance to assume greater social responsibility,and joint-stock commercial Banks and city commercial Banks in the small micro enterprise loans the assume of social responsibility is better than that of state-owned commercial Banks.(2)the overall operating efficiency of China's banking industry is at a high level.Joint-stock commercial Banks show the highest comprehensive technical efficiency,while large state-owned commercial Banks show lower comprehensive technical efficiency,while urban commercial Banks show greater fluctuations in efficiency.(3)empirical results show that there is a significant positive correlation between earnings per share and tax per share and business efficiency;However,the indicators of interest per share,compensation per share and capital adequacy ratio are negatively correlated with the operating efficiency of enterprises.The innovation of this article:first,in this paper,the efficiency model of input indexes and output indexes were improved,in a combination of mediation of law and of our cost benefit analysis method at the same time,draw lessons from the microeconomics in the production function of input variable and output variable,and introducing as input indicators of opportunity cost efficiency evaluation model,the index of input and output indicators according to the cost-benefit principle better match,the measure of the efficiency value can better reflect the real efficiency levels;Secondly,combined with the stakeholder theory,this paper split the comprehensive index of corporate social responsibility--social contribution per share,and divided a comprehensive index into multiple indicators for different objects of corporate social responsibility,so as to measure the impact of corporate social responsibility for different interest groups on efficiency.