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Research On The Impact Of Social Responsibility On Commercial Banks' Operating Efficiency

Posted on:2019-10-16Degree:MasterType:Thesis
Country:ChinaCandidate:X LiuFull Text:PDF
GTID:2439330596456342Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the global economic,environmental and social issues triggered by the profit-seeking behavior of enterprises have gradually become the focus of scholars and the public.The call for enterprises to actively take their social responsibilities has been generally accepted by the public.Naturally,the social responsibility performance of commercial banks,which have the lifeblood of the national economy,has become the focus of attention.Previous studies have found that enterprises with higher management efficiency are willing to take on more social responsibility.However,whether the fulfillment of social responsibility can help improve the operational efficiency of enterprises,many scholars do not have a unified opinion at present.Many companies refuse to fulfill their social responsibilities by increasing their corporate operating costs because of their social responsibilities.So far,there are only a few articles on how to study the impact of social responsibility performance on business efficiency.It is very rare for the banking industry to study whether it is necessary to study whether the social responsibility performance of commercial banks can promote the operational efficiency.Based on this,this paper mainly studies the role of commercial banks in the performance of social responsibility in order to provide the basis for the social responsibility of commercial banks.This article chooses 16 listed banks in Shanghai and Shenzhen stock exchanges as the research object,and uses the period of 2012-2016 as the research interval to empirically analyze the relationship between the performance of commercial banks and their operating efficiency.First of all,this paper combs the previous research literature on corporate social responsibility and operational efficiency theory,taking sustainable development theory asthe new cut-in point,analyzes the impact of corporate social responsibility on business efficiency;secondly,using DEA super efficiency model to measure After the bank's operating efficiency was selected as a measure of social responsibility,a multi-regression analysis was used to study the impact of banks' performance of social responsibility on business efficiency.At the same time,in order to prove that the bank's social responsibility will have a lasting impact on the operating efficiency,this article also analyzes the relationship between the performance of the bank's social responsibility and the current operating efficiency;Finally,the article divides the sample banks according to the bank size and type,Compare the impact of social responsibility of state-owned banks and city commercial banks on their business efficiency.The empirical analysis shows that the bank's proactive performance of social responsibility can indeed improve the bank's operating efficiency,and the duration of the effect is long-term,that is,the performance of the bank's current social responsibility has a significant role in promoting its operational efficiency,taking into account the lag The performance of the bank's pre-performance social responsibility can also enhance the operational efficiency of the current period.Finally,by contrasting the state-owned banks and city commercial banks,it is proved that the promotion of operational efficiency by different types and scales of bank social responsibility performance is also different.
Keywords/Search Tags:corporate social responsibility, operating efficiency, SE-DEA
PDF Full Text Request
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