导　　师： 萧松华

学科专业： 020204

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 随着世界经济的不断发展，企业社会责任与价值创造问题已经成为国内外学者研究的热点问题。虽然，目前对于企业社会责任与价值创造的研究并没有一个一致的结论，但是，国内外学者和企业经营者都认识到了企业承担和履行社会责任的重要性，商业银行作为一国和世界经济的核心，对商业银行社会责任与价值创造的研究不论是在理论上还是在实践中都有着十分重要的意义。 本文以商业银行声誉为主要切入点，结合我国的基本国情，探究了商业银行社会责任对其价值创造的作用机理。首先，本文构建了“商业银行社会责任——企业声誉——商业银行价值创造”的理论分析框架。然后，运用多元回归的实证分析方法分别检验了商业银行社会责任与企业声誉，企业声誉与价值创造的之间的作用机理。最后，借助企业声誉的中介效应得出了商业银行社会责任对价值创造的作用机理，并结合目前我国商业银行发展的基本情况，为我国商业银行履行社会责任和体系构建提出了相关建议。 本文的研究结论表明，商业银行良好的履行社会责任，能够通过提高商业银行自身的企业声誉，进而实现商业银行的价值创造，企业声誉这一中介变量在商业银行社会责任与价值创造的过程中起到了中介传输效应。基于本文的研究结论，本文提出我国商业银行应该加强企业社会责任观念，建立实现企业社会责任的内外部相关机制，完善社会责任信息披露，同时与商业银行利益相关者建立良好的合作关系，提高自身声誉水平，进而更多地为银行创造价值。 With the continuous development of the world economy, the enterprise socialresponsibility and value creation have become the hot topics studied by the domesticand overseas scholars. Although the research results of the enterprise socialresponsibility and value creation are inconsistent with each other, the domestic andoverseas scholars have realized the importance of performing it. The commercialbanks are the core of a country economy and the world economy, so the studies oncommercial banks’ social responsibility and value creation are, in theory or in practice,of great significance. This paper, mainly from the perspective of commercial bank reputation, andcombining the basic situation in China, explores the function mechanism of thecommercial bank social responsibility to its value creation. First, it, through thetheoretical analysis, establishes the theoretical frame of “Commercial Bank SocialResponsibility--Enterprise Reputation--Value Creation”. And then it, using anempirical analysis of the multivariate regression method, separately examines thefunctional effects between commercial bank social responsibility and enterprisereputation, enterprise reputation and value creation. At last, it, by virtue of themediating effect, obtains the function mechanism between commercial bank socialresponsibility and value creation; makes, combining the current basic situation of thecommercial banks’ development in China, some relative suggestions for theirperforming social responsibility and system construction. The research results show that a good performance of social responsibility canimprove the enterprise reputation, and then realize its value creation. The enterprisereputation, as a mediation variable, plays a relative transferring effect in the process ofperforming social responsibility and creating value. Based on the conclusion, thispaper suggests that the commercial banks in China should strengthen their socialresponsibility concept, establish the relative inner-outer mechanism of realizing socialresponsibility, perfect the information disclosure of social responsibility, improve thereputation level, set up a good cooperation relationship with stakeholders and in turncreate more value.

关 键 词： 商业银行 社会责任 企业声誉 价值创造

分 类 号： [F832.33 F270]

领　　域： [经济管理] [经济管理] [经济管理]