【作者】 黄德根；

【导师】 张亦春；

【作者基本信息】 厦门大学 ， 金融学， 2003， 博士

【摘要】 2001年11月，中国加入世界贸易组织并成为一员是中国改革开放的一个重大里程碑。经济全球化带来了金融全球化，为国有商业银行的发展提供了机遇和挑战。对国有商业银行来说，挑战一方面来自中国股份制商业银行，另一方面来自强大的外资银行。机遇和挑战并存，为使国有商业银行在未来发展进程中立于战略至高点，公司治理改革将成为各种改革中最关键和最重要的问题。本文通过介绍企业理论的历史演变，并以委托代理理论和超产权理论做为公司治理的理论基础，同时对英美法系、德国及我国公司治理机制做了详细的论述，其中也阐述了公司治理的最新发展——索克斯法案对公司治理的影响。通过介绍我国国有商业银行公司治理的现状和问题，对公司治理在我国国有商业银行改革中的应用进行了深入的研究，最后通过借鉴花旗银行和中银(香港)公司的先进经验，提出业务流程整合方案。全文结构安排如下： 第一章，首先回顾了企业理论的历史演变，并以委托代理理论和超产权理论做为本论文的理论基础。经济的发展最终导致所有权与经营权的分离，产生了公司治理的要求。现代公司制的产权内涵包括了三个分离：股东所有权与公司法人所有权的分离、股东所有权与控制权的分离、公司法人所有权与经营权的分离。本章通过介绍公司治理的理论基础、基本内涵，详细和重点阐述了公司治理的研究方向。 第二章，详细介绍了英美法系国家和德国的公司治理制衡机制：股东会与董事会制约机制，董事会内部制衡机制，经营层制衡机制和监事会制衡机制，并介绍了公司治理的最新发展——美国索克斯法案及对我国的影响。 第三章，研究了中国国有商业银行公司治理的历史发展背景。文章首先专门介绍中国银行解放前后的公司治理内容，之后从1949年至今中国国有商业银行公司治理的特点和改革发展变化，让人们了解一下我国国有商业银行公司治理的历史。 第四章，主要对中国国有商业银行公司治理存在问题的研究。通过对产权、董事会、经理层、监事会和业务管理流程等问题的深入研究，为下一章的解决方法埋下伏笔。 第五章，公司治理在国有商业银行中的应用包括了产权多元化，董事会、经理层和监事会的改革。针对上一章的问题提出改革的办法。 第六章，介绍了世界上业务流程再造特点及花旗银行先进的业务管理流程经验，同时中银(香港)公司的成功上市和较好机制亦为未来国有商业银行提供了良好的经验平台，最后提出业务管理流程再造方案。更多还原

【Abstract】 It is a great milestone for Chinese reform and opening that China was admitted to WTO and became a member of WTO in November 2001, Economic globalization leads to financial globalization, which offers chance and challenge for development of state commercial banks. For state commercial banks, the challenge not only comes from other Chinese joint-stock commercial banks, but also from powerful foreign capital banks. Both chance and challenge exist in the same time. In order that state commercial banks are situated at strategic peak in the future development, reform in corporate governance will be the key and the most important among various reform issues. By means of introducing historical evolution of cotporation theory, this thesis takes theory of entrust & agency and theory of super-proprietary as theoretical foundations for corporate governance. This thesis expounds the corporate governance mechanism in British and American law system, Germany and our country, and also expounds the updated information of development in corporate governance, the influence of SOX Act upon it. This thesis studies in detail the applications of corporate governance in the progress of state commercial banks’ reform of our country by way of introducing the actuality and problem involved in corporate governance in Chinese state commercial banks. Finally this thesis offers the designed scheme for progress reorganization, by taking advanced experiences of Citibank and Bank of China (Hong Kong Ltd.) for reference. The architecture of the whole thesis is arranged as following,Chapter one, firstly reviews the historical evolution of corporation theory, and takes theory of entrust & agency and theory of super-proprietary as theoretical foundations for the thesis. Economic development leads to division between ownership and management eventually, and results in demands on corporate governance. The proprietary connotation of modem corporation system encompasses three divisions, which are division between ownership of stockholder and ownership of juridical person, division between ownership of stockholder and domination, division between ownership of corporation and management. This chapter puts emphasis on study orientation of corporate governance by introducing theoretical foundation, basic connotation of corporate governance.Chapter two, introduces in detail the balance mechanism of corporate governance in countries involved in British and American law system and Germany, including controlmechanism in stockholders and board of directors, internal control mechanism in board of directors, balance mechanism in operation level and in board of supervisors. The chapter also introduces the updated development in corporate governance, SOX Act of United States and its influence upon our country.Chapter three, studies background of historical evolution of corporate governance in Chinese state commercial banks. The paper specially introduces the contents of corporate governance in Bank of China before and after the Chinese Liberation, and also introduces the characteristics and changes in the progress of reform and development in Chinese state commercial banks since 1949, making known the history of corporate governance in Chinese state commercial banks.Chapter four, mainly studies problems of corporate governance existing in Chinese state commercial banks. This chapter foreshadows the solutions for next chapter by studying in detail the issues of proprietary, board of directors, manager level, board of supervisors and business management, etc.Chapter five, applications of corporate governance in state commercial banks includes proprietary diversity and reform in board of directors, manager level and board of supervisors. This chapter provides reform method for issues presented in the previous chapter.Chapter six, introduces the characteristics of progress reorganization in the world and advanced experiences of business management in Citibank. The success of Bank of China (HK Ltd.) IPO and its better mechanism provides good expe更多还原