本文基于2004~2008年中国上市公司面板数据,对商业银行贷款规模与授信企业社会责任表现之间的关系进行检验。结果表明:商业银行贷款规模与授信企业的社会责任表现之间呈负相关关系。据此,本文认为,政府和监管当局应进一步推动各类企业承担社会责任;商业银行应增强包括自身和授信企业的社会责任观念,将其列入银行的战略和核心价值观体系;积极探讨和构建授信企业社会责任表现的评价指标,以便准确地衡量其履责的实际状况;将授信企业的社会责任表现纳入其贷款决策考量机制中,从而促进商业银行和授信企业更好地履行社会责任。
Based on the panel data of the Chinese listed enterprises from 2004 to 2008, this paper examines the relationship between the size of commercial bank's loan and the performance of the credit-granting enterprise's social responsibility. The results show that there is a negative correlation between the size of commercial bank's loan and the performance of the credit- granting enterprise's social responsibility. Accordingly, the paper argues that the government and the regulatory authority should further promote the various types of enterprises to take social responsibility. The commercial bank should strengthen its own and the credit-granting enterprise's concepts of the social responsibility, include the concepts in the bank's strategy and the core value system, actively explore and construct the evaluation indicators system of the performance of the credit-granting enterprise's social responsibility in order to accurately measure the actual situation that the enterprise fulfills its own responsibility. It is necessary that the performance of the credit-granting enterprise's social responsibility is included in the decision mechanism of the bank's lendings, thus to encourage the bank and the credit-granting enterprise better to fulfill their social responsibilities.