论文总字数：21019字

目 录

一、引言 1

1.1绿色信贷概述 1

1.2研究背景及意义 1

二、理论基础与文献综述 2

2.1绿色信贷研究现状 3

2.2国外文献综述 3

2.3国内文献综述 3

2.4研究理论基础 4

2.4.1商业银行可持续发展理论 4

2.4.2波特假说 4

2.4.3影响机制 5

三、数据来源与处理 5

3.1样本选择与来源 5

3.2指标选择与数据处理 6

四、实证研究 7

4.1研究假设 7

4.2指标变量描述性统计 8

4.3相关性分析 9

4.4多元回归分析及检验 10

4.5模型检验方差分析 12

4.6实证结果分析 13

五、对策与建议 13

5.1政府完善绿色信贷外部环境 13

5.1.1完善现行绿色信贷政策体系 13

5.1.2积极引导和规范对外投资企业承担环境责任 13

5.1.3加强监管和宣传，引导高污染行业资本流向 14

5.2银行加强绿色信贷内部建设 14

5.2.1制定商业银行可持续发展战略 14

5.2.2加强对商业银行绿色信贷的操作管理 14

5.2.3大力创新绿色信贷产品和服务 14

5.2.4培养绿色信贷专业性人才 15

参考文献 15

致谢 17

绿色信贷对商业银行财务绩效的影响

董星宇

，China

Abstract: In recent years, the rapid economic growth has brought great pressure on the environment. People have begun to realize the importance of environmental protection. While continuing to carry out economic restructuring and model innovation and transformation, all countries are exploring the path of sustainable development of low carbon environmental protection and efficient use of resources. The emergence and development of "green credit" has made the green financial industry gradually attract the attention and attention of the society. The importance of environmental responsibility is beyond doubt. This article first interprets the connotation of green credit from the three aspects of the Equator Principles, environmental finance and corporate social responsibility, and elaborates the theoretic basis of the thesis is the Porter hypothesis of the sustainable development theory of commercial banks and the relationship between environment and economy, and analyzes the green The mechanism of influence between credit and financial performance. Through the annual report and social responsibility report issued by the bank's official website, this paper collected data from 16 listed commercial banks during 2013-2016 as a sample of research and put forward research hypotheses. The relationship between the green credit performance and financial performance of commercial banks Perform correlation analysis and multiple regression and testing. The results show that there is a significant positive correlation between green credit performance and financial performance, which means that improving bank's green credit performance can improve the commercial bank's capital return rate and net assets return rate, thereby improving financial performance. This result provides a strong basis for the bank's financial industry to vigorously develop green credit business and develop green credit products and services. Therefore, in order to further improve the development of green credit in China, the government needs to improve the green credit laws and regulations system, strengthen the supervision mechanism for the implementation of green credit, and macro-control corporate capital flows; banks need to formulate sustainable development strategies with environmental responsibility as their focus. The innovation of large products and services will cultivate new types of green credit talent to improve the bank's internal green credit construction.

Keywords: green credit; commercial bank; financial performance

一、引言

1.1绿色信贷概述

近几年，在资源开发活动密集的全球大背景下，各国环境问题频发，在可利用资源不断缺失的严峻情况下，如何通过采取环保手段、将资源高效循环利用成为社会关注的重点，这一点对于经济可持续发展也具有积极作用和深远意义。金融银行业作为重要经济体和资源配置中心，需要利用其绿色信贷政策对经济活动进行正确引导。通俗地解释何为绿色信贷，就是商业银行需要在出现环境危机或是威胁到环境可持续发展的危机时及时作出信贷战略调整，针对环境可能会出现的风险及带来的不良后果和影响制定专业的业务流程规范和管理操作系统，这也是银行业在环境金融方面必须发展成熟的领域。国际上，世界性银行以及大部分多边金融机构、部门都在绿色信贷方面进行了深入研究，制定了自己的一套实施细则和相关法规政策，在向外对其他企业集团、机构部门提供项目贷款时，环保问题会成为重大考量因素。

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