我国上市银行绿色信贷表现及其财务绩效关联性研究

Association Analysis of Green Credit Performance and Financial Performance of Chinese Listed Banks

绿色信贷与商业银行财务绩效之间的关系,决定了银行环境责任的态度和行为。利用2010年和2013年分别作为研究的前期和后期,对上市商业银行绿色信贷表现及其财务绩效进行相关分析和回归分析。相关分析结果显示,银行绿色信贷表现与财务绩效存在着正相关关系;回归分析结果表明,财务绩效的提高显著地促进银行改善绿色信贷表现,但绿色信贷表现的改善却并没有显著地促进银行提高财务绩效。尽管改善银行绿色信贷表现对银行财务绩效的正向效应短期内不显著,但其对银行信贷风险的下降以及经济的可持续发展和金融系统的安全稳定具有重要意义,是银行业宏观审慎管理与微观审慎管理协调发展的必然要求。为了改善银行绿色信贷表现,政府需要完善绿色信贷金融法律法规、建立绿色信贷实施的监督与信息公开机制等政策来完善绿色信贷实施的外部环境;银行应该通过制定可持续发展战略、加大绿色信贷产品和服务创新等措施来加强绿色信贷体系的内部建设。

The link between green credit performance and the financial performance of banks determines the attitude and behavior of banks towards their environmental responsibility. The paper selected the data of 2010 and 2013 for preliminary and post researches, carried out correlation and regression analysis on the relationship between the green credit performance and financial performance of listed commercial banks. The results of correlation analysis show that there is a positive correlation between green credit performance and financial performance. The results of regression analysis show that the improvement of financial performance significantly promotes the green credit performance, but the improvement of green credit performance does not significantly improve financial performance. Less significant as the effect of green credit performance on the financial performance in the short term, it is still important to the control of bank credit risk, the sustainability of economy and the stability of financial system and it is essential to the coordination of the macro micro prudential management of the bank industry. Therefore in order to improve green credit performance of banks,the government needs to improve the external environment of the implementation of green credit by improving financial laws and regulations of green credit, establishing the supervision and information disclosure mechanism of the implementation of green credit. The banks should strengthen the internal construction of the green credit system by formulating the strategy of sustainable development, increasing the green credit products and service innovation.