我国上市证券公司企业社会责任投入绩效综合量化评价——基于超效率CCR-DEA模型

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我国的证券公司作为投融资纽带在金融市场中发挥重要作用,其与全社会各方面的广泛联系使得社会责任和企业信誉在其发展中扮演着非常重要的角色。但是,对于愈发重视社会责任的证券公司而言,社会责任投入是有效率的吗?对于这一问题,现有研究尚存不足。本文以上市证券公司为研究对象,基于文献回顾和经典理论,建构证券公司企业社会责任投入产出体系,引入DEA模型对其2012-2014年的社会责任投入绩效进行评价并对结果进行分析。结论表明:当前我国上市证券社会责任投入绩效总体向好,但在个体平衡性和规模效率方面尚存在改进空间。这一结论为上市证券公司提高其企业社会责任投入绩效,促进行业内其他企业进行社会责任建设提供支持,为研究和改进其他行业企业的社会责任投入绩效提供思路。 As a bond of investment and financing, securities companies in our country play an important role in the financial market. Their extensive links with all aspects of society make social responsibility and corporate reputation play a very important role in the development of the market. However, for securities companies that pay more attention to social responsibility, is social responsibility input efficient? To this question, the existing research is not enough. Based on the literature review and classical theory, this paper constructs the input-output system of corporate social responsibility of securities companies, introduces the DEA model to evaluate its performance of social responsibility from 2012 to 2014, and analyzes the results. The conclusion shows that the overall performance of China’s listed securities investment in social responsibility is generally good, but there is still room for improvement in terms of individual balance and scale efficiency. This conclusion provides support for listed securities companies to improve the performance of their corporate social responsibility input and promote the social responsibility construction of other enterprises in the industry, providing ideas for studying and improving the social responsibility performance of enterprises in other industries.
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