金融学院知识库

一直以来，都在提倡人与自然和谐发展，提倡在实现经济效益的同时兼顾环境效益，但是近年来随着社会生产力的不断进步以及自然灾害不可抗力因素的出现，环境问题日益突出，这不由得引起人们的担忧，为了实现社会可持续发展，商业银行等金融机构将“绿色”赋能于金融业务。重庆农商行作为全国第一家采用赤道原则的农商行，全国第四家“赤道银行”，在农商行领域中排名靠前且具有代表性，通过对重庆农商行绿色金融业务进行深入的探索和研究，判断开展绿色金融业务产生的绩效效果，不仅能丰富农商行在有关绿色金融理论方面的内容，而且能为其他农商行在绿色金融领域的发展起到示范效应。

本文首先通过文献分析法对相关的文献、概念和理论基础做了综述，为后文分析做准备；其次通过案例分析法梳理了重庆农商行基本情况和重庆农商行绿色金融的发展概况；然后分析了重庆农商行的财务绩效、非财务绩效以及尚且存在的问题，其中通过事件分析法分析了重庆农商行的短期财务绩效，运用主成分分析法分析了重庆农商行及12家上市农商行的长期财务绩效；最后得出结论并针对重庆农商行尚存问题提出建议。得出结论有：（1）重庆农商行发展绿色金融业务重视战略发展，绿色金融业务框架日趋完整，为重庆农商行绿色金融业务发展奠定了良好基础；（2）重庆农商行发展绿色金融业务对银行财务绩效有正向作用，有助于增强企业的整体竞争力；（3）重庆农商行发展绿色金融业务有助于非财务绩效水平的提升，使银行的绿色声誉不断增强。同时本文在分析过程中发现了重庆农商行发展绿色金融业务过程中存在着发展力度不足、绿色金融业务人才缺乏等问题，提出了重庆农商行自身要建设绿色业务专业队伍，监管机构要提高市场活跃度等建议。

关键词:  财务绩效  环境绩效  绿色金融业务  重庆农商行

For a long time, we have been advocating the harmonious development of man and nature, advocating the realization of economic benefits while taking into account environmental benefits, but in recent years, with the continuous progress of social productive forces and the emergence of natural disaster force factors, environmental problems have become increasingly prominent, which can not help but cause people's concern. In order to achieve sustainable social development, commercial banks and other financial institutions will be green to enable financial business. Chongqing Agricultural Commercial Bank, as the first agricultural commercial bank in China to adopt equatorial principle, the fourth equatorial bank in China ranks high and representative in the field of agricultural commercial bank. Through in-depth exploration and research on the green financial business of Chongqing Agricultural Commercial Bank, judging the performance effect of carrying out green financial business can not only enrich the content of agricultural commercial bank in the theory of green finance. And it can play a demonstration effect for the development of other agricultural banks in the field of green finance.

This paper first summarizes the relevant literature, concepts and theoretical basis through the method of literature analysis, and prepares for the following analysis. Secondly, through the case analysis, it combs the basic situation of Chongqing Agricultural Commercial Bank and the general situation of the development of Chongqing Agricultural Commercial Bank's green finance. Then it analyzes the financial performance, non-financial performance and existing problems of Chongqing Agricultural Commercial Bank, in which the short-term financial performance of Chongqing Agricultural Commercial Bank is analyzed by event analysis, and the long-term financial performance of Chongqing Agricultural Commercial Bank and 12 listed agricultural banks is analyzed by principal component analysis. Finally, the conclusions are drawn and some suggestions are put forward for the remaining problems of Chongqing Agricultural Commercial Bank. The conclusions are as follows:(1) Chongqing Agricultural Business Bank attaches importance to strategic development in the development of green financial business, and the green financial business framework is becoming more and more complete, which lays a good foundation for the development of green financial business of Chongqing Agricultural Business Bank. (2) the development of green financial business in Chongqing Agricultural Bank has a positive effect on the financial performance of banks, which is helpful to enhance the overall competitiveness of enterprises; (3) the development of green financial business in Chongqing Agricultural Bank is helpful to improve the level of non-financial performance and enhance the green reputation of banks. At the same time, in the process of analysis, this paper finds that there are some problems in the process of developing green financial business in Chongqing Agricultural Business Bank, such as insufficient development and lack of green financial business talents, and puts forward some suggestions, such as Chongqing Agricultural Business Bank itself should build green business professional team, regulatory agencies should improve market activity, and so on.

Keywords: Financial performance; Environmental performance; Green financial business; Chongqing Agricultural Commercial Bank