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商业银行的社会责任与财务绩效研究——基于我国上市商业银行的实证分析 被引量:4

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摘要 本文以2008~2012年间十家中国上市商业银行为样本,实证检验了商业银行社会责任与财务绩效之间的关系,研究结果发现,商业银行社会责任与财务绩效之间存在社会影响假说和可利用资金假说,即商业银行社会责任和财务绩效之间存在正相关关系,具体而言,商业银行履行企业社会责任情况越好,其财务绩效也越好;商业银行财务绩效越好,其企业社会责任水平也会得到提高。
作者 李叶 赵洪进
出处 《金融经济(下半月)》 2013年第12期79-81,共3页
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