西部金融
西部金融
서부금융
WEST CHINA FINANCE
2015年
4期
64-67
,共4页
社会责任%公司治理%利益相关者%上市银行
社會責任%公司治理%利益相關者%上市銀行
사회책임%공사치리%이익상관자%상시은행
social responsibility%corporate governance%stakeholder%listed bank
本文利用中国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。
本文利用中國15傢上市銀行2008-2013年的數據，從公司治理的角度檢驗其對上市銀行社會責任的影響。研究錶明，公司治理對上市銀行社會責任具有顯著影響。具體而言，第一大股東持股比例、董事會規模和兩職兼任均與上市銀行社會責任負相關；現金補償式的管理層報酬補償機製較股權激勵式的管理層報酬補償機製更加有利于上市銀行承擔社會責任；政府榦預對上市銀行社會責任具有負麵影響；法治水平的提高將促使上市銀行承擔更多的社會責任；外部鑑事佔比與上市銀行社會責任正相關。
본문이용중국15가상시은행2008-2013년적수거，종공사치리적각도검험기대상시은행사회책임적영향。연구표명，공사치리대상시은행사회책임구유현저영향。구체이언，제일대고동지고비례、동사회규모화량직겸임균여상시은행사회책임부상관；현금보상식적관리층보수보상궤제교고권격려식적관리층보수보상궤제경가유리우상시은행승담사회책임；정부간예대상시은행사회책임구유부면영향；법치수평적제고장촉사상시은행승담경다적사회책임；외부감사점비여상시은행사회책임정상관。
Through analyzing the data of China’s 15 listed banks from 2008 to 2013, the paper probes into the impact of corpo-rate governance on listed banks’ social responsibility. The research indicates 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 top-management compensation mechanism. The 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.
