論臺灣與大陸地區兩岸銀行業企業社會責任與金融創新對經營績效影響之比較

Abstract

銀行業企業社會責任與金融創新是個是個老議題，但在金融科技業興起與大陸地區銀行業國際佈局強勢競爭下，實必須重新高度審視以應戰。本研究以臺灣及大陸地區兩岸銀行業為對象，以台灣經濟新報資料庫為主要資料來源，擷取資料期間係從 2008 年至 2015 年止，探討銀行業企業社會責任與金融創新活動對經營績效的影響，在參考相關法令、書籍與文獻下，由主要利害關係人角度出發，將兩岸銀行業企業社會責任與金融創新活動，以追蹤資料模型進行迴歸分析及比較；本研究結論如下： 一、董監事酬勞佔稅後淨利比率對臺灣地區銀行業經營績效無顯著關係，然對大陸地區銀行業每股稅後盈餘之經營績效則呈現負面顯著影響。 二、員工流動率對臺灣地區銀行業每股稅後盈餘之經營績效呈現負面顯著影響，然對大陸地區銀行業經營績效無顯著關係。 三、企業社會責任報告書有否經第三方驗證對於兩岸銀行業之經營績效均無顯著關係。 四、每人配備率對臺灣地區銀行業每股稅後盈餘及營業收入成長率之經營績效分別呈現負面顯著影響及正面顯著影響，整體經營績效影響方向則屬不確定；然對大陸地區銀行業經營績效無顯著關係。 五、無形資產對臺灣地區銀行業營業收入成長率之經營績效呈現正面顯著影響，然對大陸地區銀行業逾期放款比率之經營績效則呈現負面顯著影響。

Social responsibility and financial innovation are cliché among banking corporates, but re-examining it is necessary as the rise of financial technology industry and the globalization of Mainland China’s banks increase the intensity of the competition. This study examined the effects of corporate social responsibility and financial innovation on business performance by using data of Taiwan Economic Journal Database during 2008 to 2015. We also compared the difference between banks in Taiwan and Mainland China. Referencing regulations, books and journals, and from the perspective of the main stakeholders, we test and compare the relationship of corporate social responsibility activities and financial innovation activities, and business performance using panel data regression model.

The results of this study are summarized as follow:

First, compensation of director and supervisor to the net profit ratio has no significant relationship with the business performance of banks in Taiwan, but has a negative and significant relationship with Earnings Per Share business performance of banks in Mainland China.

Second, the employee turnover rate has negative and significant relationship with Earnings Per Share business performance of banks in Taiwan, but has no significant relationship with the business performance of banks in Mainland China.

Third, whether the corporate social responsibility report certified by the third party has no significant relationship with the business performance of banks in either Taiwan or Mainland China.

Fourth, fixed asset per employee has a negative and significant relationship with Earnings Per Share, and also has a positive and significant relationship with Sales Growth Rate business performance of banks in Taiwan. But, has no significant relationship with the business performance of banks in Mainland China.

Fifth, the intangible asset has a positive and significant relationship with Sales Growth Rate business performance of banks in Taiwan. But, has a negative and significant relationship with Non-Performing Loans Ratio business performance of banks in Mainland China.