商业银行履行社会责任能否缓解银行系统性风险?——基于中国A股上市银行的证据被引量：9

Can Banking Systemic Risk Be Alleviated By Commercial Banks’ Fulfillment of Social Responsibility:Evidence from Chinese A-Share Listed Banks

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摘要在百年未有的世界大变局之下,中国银行业潜在风险逐渐暴露,防范化解银行系统性风险已呈常态化趋势。文章选取2010-2020年中国32家A股上市银行季度数据,构建面板回归模型,对商业银行履行社会责任对银行系统性风险的影响及相关作用机制进行实证分析。研究发现,商业银行履行社会责任能够降低银行系统性风险。进一步研究表明,影子银行、贷款集中和社会声誉在商业银行履行社会责任与银行系统性风险之间表现为中介效应,业务成本和银行竞争在商业银行履行社会责任与银行系统性风险之间表现为遮掩效应;信贷配置效率提高与经济政策不确定性增强均会提升商业银行履行社会责任对银行系统性风险的抑制作用;商业银行履行社会责任对银行系统性风险的抑制作用仅存在于非国有银行和信贷收缩期与经济上行期。该成果将为防控中国银行业系统性风险提供一定理论指导与决策参考。 In the context of a changing world pattern,potential risks in China’s banking are gradually emerging,and the prevention of banking systemic risk has become a regular trend.This paper selects the quarterly data of 32 A-share listed banks in China from 2010 to 2020,and constructs a panel regression model to empirically analyze the impact of commercial banks’fulfillment of social responsibility on banking systemic risk and its relevant mechanism.The research shows that the commercial bank’s fulfillment of social responsibility has an inhibitory effect on banking systemic risk.Further research shows that shadow banking,loan concentration and social reputation have an intermediary effect between commercial banks’fulfillment of social responsibility and banking systemic risk,while business cost and bank competition have a concealing effect between them.Bseides,the improvement of credit allocation efficiency and the increase of economic policy uncertainty will enhance the inhibitory effect of commercial banks’fulfillment of social responsibility on banking systemic risk.What’s more,the inhibitory effect of commercial banks’fulfillment of social responsibility on the banking systemic risk only exists in the non-state-owned banks and the credit contraction or economic upswing period.The results will provide certain theoretical guidance and decision-making reference for the prevention of systemic risk in China’s banking.

作者顾海峰卞雨晨 Gu Haifeng;Bian Yuchen

机构地区东华大学旭日工商管理学院

出处《会计研究》 CSSCI 北大核心 2022年第8期72-89,共18页 Accounting Research

基金国家社会科学基金项目(13BGL041) 教育部人文社会科学研究规划基金项目(20YJA790014)的资助

关键词社会责任银行系统性风险影子银行贷款集中社会声誉 Corporate Social Responsibility Banking Systemic Risk Shadow Banking Loan Concentration Social Reputation