中国商业银行社会责任的动因与社会绩效

The Motivation of Chinese Commercial Bank's Social Responsibility and Its Social Performance

本文以制度理论和Carroll的企业社会责任动因三维模型为依据,分析2008~2011年中国商业银行的财务数据、社会责任报告、媒体报道和监管规定,研究企业社会责任的决定性因素,以及企业社会绩效和滞后一年的经济绩效的关系。研究发现：监管压力、净利率与企业社会绩效正相关,而成本收入比与企业社会绩效负相关;与非上市银行相比,上市银行（包括四大国有控股银行）的社会绩效更高;与城市商业银行相比,股份制商业银行的社会绩效更高;此外,企业社会绩效与企业滞后一年的净利率正相关,与滞后一年的成本收入比负相关。提高社会绩效需要监管部门和商业银行的共同努力。

Based on the institutional theory and Carroll＇s three-domain model of corporate social responsibility, this paper analyses the financial data, social responsibility reports, media reports and regulatory requirements of Chinese commercial banks, and researches the determinants of corporate social responsibility and the relationship between corporate social perfor- mance and economic performance one year later. It is found that regulatory pressure and net interest positively correlate with corporate social performance, but the ratio of cost to income is negatively correlates with the performance; compared to non-list- ed banks, listed banks （including the four-largest state-owned banks） have better social performance; compared to city commer- cial banks, joint-stock commercial banks have better social performance. In addition, corporate social performance positively correlate with corporate net interest one year later, and negatively correlates with the ratio of cost to income one year later. The improvement in social performance needs commercial banks and regulators to work together.