科技和产业2024,Vol.24Issue(17) :163-168.

商业银行履行社会责任对其财务绩效的影响

Impact of Commercial Banks'Fulfillment of Social Responsibility on Their Financial Performance

徐润馨 李勇
科技和产业2024,Vol.24Issue(17) :163-168.

商业银行履行社会责任对其财务绩效的影响

Impact of Commercial Banks'Fulfillment of Social Responsibility on Their Financial Performance

徐润馨 1李勇2
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作者信息

  • 1. 贵州财经大学大数据应用与经济学院,贵阳 550025
  • 2. 贵州财经大学大数据应用与经济学院,贵阳 550025;贵州财经大学贵州省绿色金融与生态环保协同创新中心,贵阳 550025
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摘要

履行社会责任已经成为银行业长久经营中不可或缺的一部分.对39家在沪深A股上市的商业银行2010-2021年的面板数据进行回归,发现商业银行履行社会责任提高了银行的资产质量水平,进而对银行财务绩效予以正向影响.此外,该影响具有明显的经营范围异质性,全国性商业银行履行社会责任能够显著提升银行的财务绩效,但对地方性商业银行财务绩效的影响效应不显著.

Abstract

The implementation of social responsibility has become an indispensable part of the long-term operation of the banking industry.Based on the panel data of 39 A-share listed commercial banks in Shanghai and Shenzhen from 2010 to 2021,it is found that the fulfillment of social responsibility by commercial banks has improved the asset quality of banks,furthermore,it has a positive effect on bank financial performance.In addition,the impact has obvious heterogeneity of operating scope.The implementation of social responsibility by national commercial banks can significantly improve the financial performance of banks,but the impact on the financial performance of local commercial banks is not significant.

关键词

商业银行/社会责任/财务绩效/资产质量

Key words

commercial bank/social responsibility/financial performance/asset quality

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基金项目

贵州省科技基金项目(黔科合基础-JC[2023]重点002)

出版年

2024
科技和产业
中国技术经济学会

科技和产业

影响因子:0.361
ISSN:1671-1807
参考文献量14
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