上市银行社会责任影响因素研究——基于公司治理视角的实证分析  

Research on the Influencing Factors of Listed Banks' Social Responsibility:Based on Empirical Analysis from the Perspective of Corporate Governance

作　　者：马善俊 孟枫平[1] 

机构地区：[1]安徽农业大学经济管理学院,合肥230036

出　　处：《科技和产业》2015年第3期137-141,共5页Science Technology and Industry

基　　金：国家社会科学基金规划项目(09BJL035);安徽省软科学项目(12020503088);安徽高校人文社会科学重点研究基地招标项目(SK2014A045);长三角合作与发展共同促进基金项目(201317)

摘　　要：利用中国15家上市银行2008-2013年的数据,从公司治理的角度检验其对上市银行社会责任的影响。研究表明,公司治理对上市银行社会责任具有显著影响。具体而言,第一大股东持股比例、董事会规模和两职兼任均与上市银行社会责任负相关;现金补偿式的管理层报酬补偿机制较股权激励式的管理层报酬补偿机制更加有利于上市银行承担社会责任;政府干预对上市银行社会责任具有负面影响;法治水平的提高将促使上市银行承担更多的社会责任;外部监事占比与上市银行社会责任正相关。Through analysing data of China＇s 15 listed banks from 2008 to 2013,the authors probe into the impact of corporate governance on listed banks＇ social responsibility.We find that corporate governance has a significant impact on listed banks＇ social responsibility.Specifically,the shareholding proportion of the biggest shareholder,the size of the board and CEO duality negatively correlate with listed banks＇ social responsibility.The cash-based top-management compensation mechanism is more beneficial for listed banks to undertake social responsibility than stock-based compensation mechanism.Government intervention has negative effects on listed banks＇ social responsibility.The increasing level of the rule of law will urge listed banks to undertake more social responsibilities.There is a positive relationship between the proportion of external supervisor and listed banks＇ social responsibility.

关 键 词：社会责任 公司治理 利益相关者 上市银行 

分 类 号：F832.33[经济管理—金融学]