【作者】 林万实；

【导师】 刘茂松；

【作者基本信息】 湖南师范大学 ， 产业经济， 2005， 硕士

【摘要】 公司治理一般泛指公司管理与激励约束的方法。学术界对公司治理结构有不同理解,但有一点共识就是:公司治理结构可以概括为狭义的公司治理结构和广义的公司治理结构两个方面;这两个方面的实质就是权力与分配制衡机制,即明确股东、董事会、经理和其他利益相关之间权利与责任的分配,规定公司议事规则和程序,并决定公司目标和组织结构,以实现目标和进行监督。国内外学者从不同角度对公司治理结构进行了研究,形成了丰富多样的公司治理理论。在国际上商业银行公司治理主要有美英模式和德法模式,国内商业银行公司治理现在还没有形成统一的公司治理结构模式。国内商业银行虽然有许多有益的实践,但整体效果和个体实效都不堪理想,无论是公司治理的组织机构、制度安排还是治理机制,都处在新旧控制体系交错的状态下。本文在前人实践和研究的基础上,提出要在宏观制度层面创造有利于国有商业银行逐步完善的制度环境;要在微观操作层面进一步建立健全有关规程,探索完善公司治理的具体途径。加快政府管理职能的转变、推进产权改革、加强国有商业银行的监管是完善国有商业银行公司治理的前提;国有商业银行应实行股份制改革,国家应采取股权管理。创造上市条件,优化管理层次,实行扁平化管理,改革人事制度,建立选拔机制,完善激励机制和约束机制是市场化经济对国有商业银行的要求,也是完善国有商业银行内部治理的具体途径。市场机制、行政机制与社会机制三者所构成国有商业银行公司的外部治理。外部治理要从加快培育经理市场,公开选拔经理人员,发展公司控制权市场,完善信息披露制度,创造良好的治理文化,加强外部独立审计监督等方面进行完善。更多还原

【Abstract】 The company administration , generally refers to the method to manage , encourage and control the company. There is different understanding for academia to the company administration structure .But there is one common understanding that the company administration structure can be summarized as two aspects .One is narrowly-defined company administration structure, and the other is broadly-defined company administration structure. The essence of these two aspects is the restraining and balancing mechanism of power and assignment, namely defining the distribution of the right and responsibility of the shareholder , board of director , manager and other correlated with interests, which stipulates the argument matter rule and procedure of the company, and determines the company’s goal and institutional framework , in order to realize the goal and proceed supervision. The domestic and international scholars have carried on researching the company administration structure from different angles, and forming abundant and diverse theories of the company administration. Among nations the company administrations of the commercial bank have America- England mode and Germany -France mode .The company administration of the domestic commercial bank has not formed united mode. There are a lot of helpful practices of the domestic commercial bank, but whether the whole result or the individual actual effect can’t bear the ideal, regardless of organization of the company administration, system arrangement and the administration mechanism , all being placed in the appearance bottom of interleave between the new and the old controlling system. The text is on the foundation of forefathers practising更多还原