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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 Chinese listed companies from 2004 to 2008, this paper examines the relationship between the scale of commercial banks’ loans and the social responsibility performance of credit enterprises. The result shows that there is a negative correlation between the scale of commercial bank loan and the social responsibility performance of credit enterprise. Accordingly, this paper argues that the government and regulatory authorities should further promote the social responsibility of all kinds of enterprises; commercial banks should strengthen their own and credit enterprises, including the concept of social responsibility, to be included in the bank’s strategy and core values system; actively explore and build Credit evaluation of corporate social responsibility performance indicators in order to accurately measure the performance of its actual situation; credit corporate social responsibility performance into its loan decision-making mechanism to promote commercial banks and credit enterprises to better fulfill their social responsibilities.