摘要
在分析商业银行社会责任的基础上,结合我国中小银行的特点,选取2016-2017年19家我国上市的中小银行数据,实证检验了社会责任对中小银行财务绩效的影响。研究表明,不同类型中小银行社会责任评分不尽相同,中小银行履行社会责任情况差异较大。中小银行履行社会责任对其财务绩效具有正向影响。构建了社会责任评价指标体系,为中小银行提高财务绩效提供了依据,对于更好地履行社会责任具有积极的借鉴意义。
Based on the analysis of the social responsibility of commercial banks and combining the characteristics of small and medium-sized banks in China,this paper selects the data of 19 small and medium-sized banks listed in China from 2016 to 2017 to empirically test the impact of social responsibility on the financial performance of them.The research shows that the social responsibility scores of different types of small and medium-sized banks are not the same,and the social responsibility of small and medium-sized banks varies greatly.The performance of social responsibility by small and medium-sized banks has a positive impact on their financial performance.The social responsibility evaluation index system constructed in this paper provides a basis for small and medium banks to improve their financial performance,and has a positive reference significance for better fulfilling social responsibility.
作者
舒哲
SHU Zhe(College of Business Administration,Liaoning Technical University,Huludao 125000,China)
出处
《辽宁工程技术大学学报（社会科学版）》
2019年第5期369-375,共7页
Journal of Liaoning Technical University(Social Science Edition)
关键词
中小银行
社会责任
财务绩效
small and medium-sized banks
social responsibility
financial performance
