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BỘ GIÁO DỤC VÀ ĐÀO TẠO NGÂN HÀNG NHÀ NƢỚC VIỆT NAM TRƢỜNG ĐẠI HỌC NGÂN HÀNG TP HỒ CHÍ MINH QUÁCH NGÔ BÍCH LY TRÁCH NHIỆM XÃ HỘI VÀ HIỆU QUẢ HOẠT ĐỘNG KINH DOANH CỦA CÁC NGÂN HÀNG THƢƠNG MẠI CỔ PHẦN VI[.]
BỘ GIÁO DỤC VÀ ĐÀO TẠO NGÂN HÀNG NHÀ NƢỚC VIỆT NAM TRƢỜNG ĐẠI HỌC NGÂN HÀNG TP.HỒ CHÍ MINH QCH NGƠ BÍCH LY TRÁCH NHIỆM XÃ HỘI VÀ HIỆU QUẢ HOẠT ĐỘNG KINH DOANH CỦA CÁC NGÂN HÀNG THƢƠNG MẠI CỔ PHẦN VIỆT NAM KHOÁ LUẬN TỐT NGHIỆP ĐẠI HỌC TP HỒ CHÍ MINH – NĂM 2021 BỘ GIÁO DỤC VÀ ĐÀO TẠO NGÂN HÀNG NHÀ NƢỚC VIỆTNAM TRƢỜNG ĐẠI HỌC NGÂN HÀNG TP.HỒ CHÍ MINH QCH NGƠ BÍCH LY TRÁCH NHIỆM XÃ HỘI VÀ HIỆU QUẢ HOẠT ĐỘNG KINH DOANH CỦA CÁC NGÂN HÀNG THƢƠNG MẠI CỔ PHẦN VIỆT NAM KHOÁ LUẬN TỐT NGHIỆP ĐẠI HỌC Chuyên ngành: Tài – Ngân hàng Mã số: 34 02 01 Ngƣời hƣớng dẫn khoa học: TS Lê Hà Diễm Chi TP HỒ CHÍ MINH – NĂM 2020 3 NGÂN HÀNG NHÀ NƢỚC VIỆT NAM – BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƢỜNG ĐẠI HỌC NGÂN HÀNG TP HỒ CHÍ MINH QCH NGƠ BÍCH LY ĐỀ TÀI TRÁCH NHIỆM XÃ HỘI HIỆU QUẢ HOẠT ĐỘNG KINH DOANH CỦA CÁC NGÂN HÀNG THƢƠNG MẠI CỔ PHẦN VIỆT NAM Sinh viên thực hiện: QCH NGƠ BÍCH LY Lớp: HQ5 – GE04 Khóa học: Chất lƣợng cao – Khóa MSSV: 030633170906 Giảng viên hƣớng dẫn: TS LÊ HÀ DIỄM CHI Tp Hồ Chí Minh, tháng 04 – 2021 NGÂN HÀNG NHÀ NƢỚC VIỆT NAM – BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƢỜNG ĐẠI HỌC NGÂN HÀNG TP HỒ CHÍ MINH - KHÓA LUẬN TỐT NGHIỆP ĐẠI HỌC CHUYÊN NGÀNH: TÀI CHÍNH NGÂN HÀNG MÃ NGÀNH: 7340201 ĐỀ TÀI TRÁCH NHIỆM XÃ HỘI VÀ HIỆU QUẢ HOẠT ĐỘNG KINH DOANH CỦA CÁC NGÂN HÀNG THƢƠNG MẠI CỔ PHẦN VIỆT NAM Sinh viên thực hiện: QCH NGƠ BÍCH LY Lớp: HQ5 – GE04 Khóa học: Chất lƣợng cao – Khóa MSSV: 030633170906 Giảng viên hƣớng dẫn: TS LÊ HÀ DIỄM CHI Tp Hồ Chí Minh, tháng 04 – 2021 TĨM TẮT LUẬN VĂN Tiêu đề TRÁCH NHIỆM XÃ HỘI VÀ HIỆU QUẢ HOẠT ĐỘNG KINH DOANH CỦA CÁC NGÂN HÀNG THƢƠNG MẠI CỔ PHẦN VIỆT NAM Tóm tắt Mục tiêu luận văn xác định yếu tố thuộc trách nhiệm xã hội ảnh hƣởng đến hiệu hoạt động kinh doanh NHTM CP Việt Nam Từ đó, tác giả đề xuất số hàm ý sách nhằm nâng cao hiệu hoạt động kinh doanh NHTM Việt Nam Luận văn thực nội dung sau đây: thứ luận văn đề cập xem xét sở lý thuyết trách nhiệm xã hội Đồng thời, tác giả sử dụng số ROE, ROA để đo lƣờng hiệu hoạt động kinh doanh NHTM CP Trên sở lý thuyết nghiên cứu có liên quan, tác giả xác định biến thuộc trách nhiệm xã hội ảnh hƣởng đến hiệu hoạt động kinh doanh NHTM CP Thứ hai, cách áp dụng phƣơng pháp nghiên cứu GMM, tác giả xác định 12 biến tác động đến hiệu hoạt động NHTM CP đƣợc đo lƣờng ROA, có biến thuộc TNXH (Chi cho nhân viên; Thuế thực nộp năm; Chi cho hoạt động quyên góp, từ thiện; Trách nhiệm xã hội); 12 biến tác động đến hiệu hoạt động NHTM CP đƣợc đo lƣờng ROE, có biến thuộc TNXH (Chi cho nhân viên; Thuế thực nộp năm; Chi cho hoạt động quyên góp, từ thiện; Trách nhiệm xã hội) Cuối cùng, sở kết đạt đƣợc, tác giả tiến hành đề xuất số hàm ý sách liên quan đến trách nhiệm xã hội để nâng cao hiệu hoạt động kinh doanh NHTM CP Việt Nam Từ khóa FEM, GMM, hiệu hoạt động kinh doanh, ngân hàng thƣơng mại cổ phần, REM, trách nhiệm xã hội, Việt Nam ABSTRACT Everywhen we mention to the factors influencing to the business operating performance of joint stock commercial banks in Vietnam, few people think of a very important factor that cannot be ignored is Social Responsibility of each bank In Vietnam, this is a new concept, receiving little attention from business in general and joint stock commercial banks in particular While in the world, studies on bank’s social responsibility are carried out in a more professional direction As an important financial intermidiary in providing capital to the economy, the need to connect businesses to the market, the Bank's social responsibility issue needs more attention as it can cause many important, long-term consequences for the economy and society if the social responsibility of the Bank is undervalued Vietnam is in the stage of world economic integration, requiring banks to change drastically to integrate on schedule One of the requirements for banks not to go against the process is to increase transparency and social responsibility Especially in the current period, when climate problems and epidemics are getting more and more serious not only in Vietnam but also in the world, when the effects of the Covid-19 epidemic have been devastating and deceiving The entire economy of the countries around the globe, the handling of businesses or any other organization other than society is concerned and placed on top Because it will contribute a no small part to the work of deciding the success or failure of the enterprise or organization Furthermore, the implementation of social responsibility is not only a short-term strategy but also has long-term value, contributes to the establishment and valuation of a business, and builds trust and respect of cutomer , especially the partners and the social community in general (Nguyen Thi Phuong Thao et al, 2019) So far, in Vietnam, there have been many empirical studies on social responsibility activities for corporate operations, but studies on the impact of social responsibility activities on the Bank's operations few Therefore, the topic "Social responsibility and business performance of the Vietnam Public Joint Stock Commercial Bank" was chosen by me to perform the graduation theme The thesis includes chapters: - Chapter 1: INTRODUCTION TO THE STUDY THESIS Chapter presents general research issues, including reasons for choosing topics, research objectives, research questions, research method, research subjects and scope, their contributions and topic layout - Chapter 2: THEORETICAL BASIS AND EXPERIMENTAL RESEARCH ON THE IMPACTS OF SOCIAL RESPONSIBILITY ON THE OPERATION EFFICIENCY OF VIETNAM COMMERCIAL JOINT STOCK BANK Chapter presents the basic content to convince the Bank's social responsibility, business performance of the Bank, summarizes previous research models on the impact of social responsibility on the Bank's performance as gifts donate the research model building department in the program - Chapter 3: RESEARCH METHODS Based on the theoretical basis of chapter 2, chapter updates on model research, variable research, data research, methodology research, study of rules used in the text in order to obtain results results in accordance with the original goals set out - Chapter 4: RESULTS AND DISCUSSION Chapter implements a descriptive listing system of the variables in the model, examines the research model, analyzes the correlation between the variables in the model and the analysis of variables in the image bank's social responsibility to improve the business performance of the bank - Chapter 5: CONCLUSION AND POLICY MEASURES Chapter reviews the output of the document, its limitations and further development direction Since then, giving some policy ideas to improve the operational efficiency of joint stock commercial banks in Vietnam through the Bank's social responsibility elements Result The dissertation has identified the impact of factors of social responsibility on the business performance of Vietnam joint stock commercial banks The final research results of the model show that in the models with the dependent variable ROA, there are 12 variables with statistical significance In which, variables under social responsibility include SALARY, TAX, CHARITY, Social responsibility In the models with the dependent variable of ROE, 12 variables are statistically significant In which, variables under social responsibility include SALARY, TAX, CHARITY, Social responsibility When the performance of joint stock commercial banks is measured by ROA, the variables that have opposite effects include employee payouts, actual taxes paid during the year, social responsibility, bad debt, liquidity risk, ratio Total investment over total assets, the equity to total assets ratio Variables that have a positive effect include the ratio of profit after tax to total assets of the previous year; spending on donation and charity activities; liquidity, GDP growth rate, inflation rate When the performance of joint stock commercial banks is measured by ROE, the variables that have opposite effects include employee pay, actual tax paid during the year, social responsibility, liquidity risk, total investment rate Total assets, the cost to income ratio, the equity to total assets ratio Variables that have a positive effect include the ratio of return after tax to equity in the previous year; spending on donation and charity activities; liquidity, GDP growth rate, inflation rate Policy implications From the impact of factors that the author has obtained from the regression results, to take advantage of the positive factors, limit the negative impact factors, the recommendations that the author proposes for the The bank is as follows: Although there are not many studies proving the opposite impact of the Pay for employees variable on the performance of joint stock commercial banks, but with the research scope and context at Vietnam Joint Stock Commercial Bank, the study has shown the negative correlation between employee pay and performance of joint stock commercial banks in Vietnam This means that increasing employee payouts above an ideal limit can have a negative impact on the value of the bank To increase operational efficiency, joint stock commercial banks need to pay attention and consider payments to their employees to avoid negative effects on the bank's performance Since in some banks with small operations, resources are still very limited, if the staff expenditures are not reasonable and exceed those for other activities, the budget may be not enough to meet the requirements of the Bank's policies, directions and development strategies, thereby reducing the efficiency of the bank's operations Currently, the implementation of practical activities for the community is still very limited in banks While it does bring a lot of great benefits In order to improve brand value, banks should regularly spend time and budget on donation and charity activities Especially during the Covid-19 epidemic still continuing, many people have difficulties in terms of work, economy and place of residence When these people are helped by a bank, not only them but many other customers will have a good impression of that bank However, whether the implementation of social responsibility activities affects the business performance of joint stock commercial banks or not, the impact more or less depends on the level of bank information disclosure Therefore, joint stock commercial banks should actively promote promotional activities, communication, fully and honestly publicize their activities with the community and society to be recognized, creating environmental friendliness , thereby improving customer confidence and attracting investors In order to encourage Vietnam Joint Stock Commercial Banks to perform well and fully their responsibilities to the community, society and environment, the State should apply preferential policies to commercial banks that perform well on social responsibility such as strengthening and Issuing, issuing preferential tax policies to save energy, or adding additional regulations on implementing social responsibility such as: must disclose expenses on social responsibility activities and the total amount for social responsibility activities in a way fully and specifically in the financial statements and annual reports This not only helps investors in reviewing and making decisions, but also facilitates researchers to collect data for studies related to social responsibility issues Bank Limitations and next research directions
