随着国家越来越重视产业政策在刺激经济上的调控作用，商业银行作为产业 政策实施的重要渠道，仍然仅以资产保值增值为绩效评价标准，已经无法体现银 行的当代社会价值。因此，从产业政策视角优化商业银行绩效评价体系，能更好 地体现银行在社会责任方面的贡献。 本文首先对国内外文献的进行了一定的梳理。在国外文献综述中，分别从基 于投资者角度的运营绩效评价、基于社会中介角度的外部绩效评价和基于相关外 部银行机构角度的综合绩效评价分别收集国外文献进行梳理分析。在国内文献综 述中，主要从商业银行绩效与社会责任、绿色信贷和产业结构这三方面关系分别 对国内文献进行梳理分析。接着对商业银行社会绩效进行了一定的研究。主要从 赤道原则的借鉴意义和国情现状两方面论述了从产业政策视角优化商业银行社 会绩效评价体系的的现实意义。最后，通过问卷调查，以中国银行东莞分行为案 例，分析了其在财务绩效和社会绩效所取得的成效，同时，也综合比对了财务绩 效和社会绩效的关系。 本文选取能代表产业政策贷款的广度（项目数）、深度（成分比率）及风险 度量（项目的不良贷款率）的指标作为每个产业政策的通用指标，初步运用于问 卷调查中，从中发现了一些欠考虑的地方。本文的最后对这些不足进行了一定的 总结，方便后续研究借鉴。 关键词：国有控股，商业银行，绩效评价体系，产业政策，社会责任 III LIST OF ABBREVIATIONS ROC Return on capital ROA Return on assets CR Cost revenue CAR Capital adequacy ratio CCAR Core capital adequacy ratio ALR Asset liability ratio NPLR Non-performing loan ratio PC Provision coverage LR Liquidity ratio LDR Loan-deposit ratio NSFR Net stable funding ratio PGR Profit growth rate GRCE Growth rate of capital equity LGR Loan growth rate DGR Deposit growth rate NE Number of entry NPLR Non-performing loan ratio COR Composition ratio IV TABLE OF CONTENTS ABSTRACT ....................... I 摘要 .............................. II LIST OF ABBREVIATIONS......................... III TABLE OF CONTENTS IV 目 录 ............................. VI LIST OF TABLES ....... VIII 表目录 ............................. IX LIST OF FIGURE ............ X 图目录 ............................. XI Chapter 1 Introduction ...... 1 1.1 Research Background and Significance ............................ 1 1.1.1 Research background .............. 1 1.1.2 Research significance .............. 2 1.2 Research content and framework ....... 3 1.3 Research methods .............................. 5 1.4 Innovation ........... 5 Chapter 2 Literature review ............................. 6 2.1 Foreign literature review .................... 6 2.1.1 Operational performance evaluation of banks from the perspective of investors ............ 6 2.1.2 External performance evaluation based on social intermediary perspective ........ 7 2.1.3 Comprehensive performance evaluation based on relevant external bank regulators .. 7 2.2 Domestic literature review ................. 8 2.2.1 Research on the relationship between the performance of commercial banks and social responsibility ........ 8 2.2.2 Research on the relationship between the performance of commercial banks and green credit ..................... 9 2.2.3 Research on the relationship between the performance of commercial banks and industrial structure ........ 10 2.3 Summary ........... 11 Chapter 3 The study on the social performance of commercial banks ........................ 12 3.1 Theoretical basis of social performance of commercial banks ...................... 12 3.1.1 Principal-agent theory ........... 12 3.1.2 Corporate citizenship theory . 13 3.1.3 New institutionalism theory .. 13 3.2 Social performance evaluation of commercial banks ..... 14 3.2.1 Definition of social performance of commercial banks ...................... 14 3.2.2 Development history of social performance evaluation of commercial V banks ............... 15 3.2.3 Deepening of social performance evaluation of commercial banks: equator principles ........................... 16 3.3 The practical significance of optimizing the social performance of commercial banks from the perspective of industrial policy .................... 18 3.3.1 Commercial banks are important channels for industrial policies ...... 18 3.3.2 Resolve disputes arising from the implementation of industrial policies by commercial banks ..................... 20 3.3.3 Significance of optimizing the performance evaluation system of commercial banks from the perspective of industrial policy ....................... 22 Chapter 4 The construction and case analysis of the comprehensive performance evaluation system of commercial banks ........ 24 4.1 Establishment of comprehensive performance evaluation index system of commercial banks ... 24 4.1.1 Construction of performance evaluation system .. 24 4.1.2 Establishment of financial performance indicators ............................. 25 4.1.3 Construction of social performance indicators .... 28 4.2 Determination of index weight of comprehensive performance evaluation system ..................... 30 4.2.1 Object selection and questionnaire survey process ............................. 30 4.2.2 Assignment of index weights 31 4.2.3 Index consistency test ........... 32 4.2.4 Data standardization based on efficacy coefficient ............................. 34 4.3 A case study of comprehensive performance evaluation of Dongguan branch of Bank of China ..... 34 4.3.1 Financial performance evaluation analysis .......... 34 4.3.2 Social performance evaluation analysis ............... 39 4.3.3 Comprehensive analysis ........ 43 Chapter 5 Conclusions and prospects ............ 46 5.1 Conclusions ....... 46 5.2 Prospects ........... 46 REFERENCES ............... 48 Appendix A ..................... 54 Appendix B ..................... 56 Appendix C ..................... 60 VI 目 录 ABSTRACT ....................... I 摘要 .............................. II LIST OF ABBREVIATIONS......................... Ⅲ TABLE OF CONTENTS Ⅳ 目 录 ............................. Ⅵ LIST OF TABLES .......... Ⅷ 表目录 ............................. Ⅸ LIST OF FIGURE ........... Ⅹ 图目录 ............................. Ⅺ 第一章 绪论 ..................... 1 1.1 研究背景与研究意义 ....................... 1 1.1.1 研究背景 . 1 1.1.2 研究意义 . 2 1.2 研究内容与研究框架 ....................... 3 1.3 研究方法 ............ 4 1.4 创新之处 ............ 5 第二章 文献综述 ............. 6 2.1 国外文献综述 .... 6 2.1.1 基于投资者角度的银行运营绩效评价 ............... 6 2.1.2 基于社会中介角度的外部绩效评价 ................... 7 2.1.3 基于相关外部银行监管机构的综合绩效评价 ... 7 2.2 国内文献综述 .... 8 2.2.1 关于商业银行绩效与社会责任的关系的研究 ... 8 2.2.2 关于商业银行绩效与绿色信贷的关系研究 ....... 9 2.2.3 关于商业银行绩效与产业结构的关系的研究 . 10 2.3 研究文献评述 .. 11 第三章 商业银行社会绩效研究 .................. 12 3.1 商业银行社会绩效的理论基础 ..... 12 3.1.1 委托代理理论 ...................... 12 3.1.2 企业公民理论 ...................... 13 3.1.3 新制度主义理论 .................. 13 3.2 商业银行社会绩效评价 ................. 14 3.2.1 商业银行社会绩效的定义 .. 14 VII 3.2.2 商业银行社会绩效评价的发展历程 ................. 15 3.2.3 商业银行社会绩效评价的深化：赤道原则 ..... 16 3.3 从产业政策视角优化商业银行社会绩效的现实意义 18 3.3.1 商业银行是产业政策的重要渠道 ..................... 18 3.3.2 解决商业银行执行产业政策引发的争议 ......... 20 3.3.3 从产业政策视角优化商业银行绩效评价体系的意义 .................... 22 第四章 商业银行综合绩效评价体系的构建与案例分析 ......... 24 4.1 商业银行综合绩效评价指标体系的构建 .................... 24 4.1.1 绩效评价体系构建方法 ...... 24 4.1.2 财务绩效指标的构建 .......... 25 4.1.3 社会绩效指标的构建 .......... 28 4.2 综合绩效评价体系指标权重的确定 ............................ 30 4.2.1 对象的选取及问卷调查过程 ............................. 30 4.2.2 指标权重的赋值 .................. 31 4.2.3 指标一致性检验 .................. 32 4.2.4 基于功效系数的数据标准化处理 ..................... 34 4.3 中国银行东莞分行综合绩效评价案例分析 ................ 34 4.3.1 财务绩效评价分析 .............. 34 4.3.2 社会绩效评价分析 .............. 39 4.3.3 综合分析 .............................. 43 第五章 结论与展望 ....... 46 5.1 结论 .................. 46