【作者】 陈进；

【导师】 孙续元；

【作者基本信息】 武汉大学 ， 金融学， 2005， 硕士

【摘要】 经过多年的改革,我国国有商业银行在体制和结构上已经发生了很大的变化,商业银行的经营效率也得到了很大的提高,在国民经济的发展中发挥了越来越大的作用。但是,在看到成绩的同时,我们也不得不承认,与国外的大银行相比,我国银行业在整体上还存在着很大的差距,整体竞争力处于劣势。其原因一般归结为我国商业银行不完善的公司治理结构。为此,国务院把完善我国国有商业银行的公司治理结构作为商业银行改革乃至整个金融体系改革的重中之重。2004年,国务院动用外汇向中国银行、中国建设银行注入450亿美元巨额资本金以充实其自有资本,为上市做准备,同时中国银监会发布了《中国银行业监督管理委员会关于中国银行、中国建设银行公司治理改革与监管指引》,突出了借助上市完善国有商业银行公司治理的意图。2005年,国家再次使用外汇储备向中国工商银行注资并批准其股改方案。可以说,国有商业银行上市已经迫在眉睫。本文正是以此为背景,探讨如何借助上市的契机,完善国有商业银行的治理结构。 本文主要内容分为四个部分。 第一部分回顾了公司治理的概念和一般理论,明确了委托代理关系在公司治理问题中的核心地位,同时介绍了国际主流的两种公司治理模式,认为我国公司治理结构的改革应该借鉴其先进经验,构建适合我国国情的公司治理模式。 第二部分从商业银行与一般公司的特殊性出发,分析了国际主流商业银行在治理机制以及相应的组织结构上的特点,并以德意志银行、汇丰银行和花旗银行为代表进行了案例分析,具体描述了两种具有典型特征的先进治理模式,并探讨了他们对我国构建良好的商业银行治理结构的借鉴意义。 第三部分在分析了当前我国国有商业银行的治理结构上的缺陷后,指出上市是我国优化国有商业银行治理结构的必然选择,同时分析了我国国有上市公司当前仍然存在的治理结构方面的问题,为借助上市构建国有银行的治理结构提供借鉴。 第四部分提出了我国国有商业银行的重构思路。在明确了我国商业银行治理结构的总体目标后,从资本结构、政府监管、内部控制和风险管理、市场法制建设、激励机制以及内部组织结构等6个方面对我国国有商业银行治理结构的重构提出了建议。更多还原

【Abstract】 Through the reform for many years, state-owned commercial banks of our country have been already changed very greatly on the system and structure. The efficiency of the commercial banks has been improved greatly too and commercial banks have played a greater and greater role in the development of national economy. However, while seeing the achievement, we have to admit, compared with the large foreign banks, that there is still very great disparity on the whole in the banking of our country and in the competitiveness. Commonly, imperfect corporate governance is regarded as the reason. For this reason, the State Council regards perfecting the governance structure of the state-owned commercial banks of our country as the most important thing of commercial banks reform and even of the whole financial system reform. In 2004, the State Council poured 45 billion US Dollars into Bank of China and China Construction Bank to substantiate their core capital by use of the foreign exchange reserve, which is preparing for their listing on the stock market. In the meanwhile, the China banking regulation commission published the Guide of Regulation and Corporate Governance Reform, which strengthened the aim of perfecting the corporate governance of commercial banks through listing on the capital market. In 2005, China uses the foreign exchange reserve again to substantiate the core capital of Industrial and Commercial Bank of China and sanction its schemes of stock reform. It is extremely urgent that the state-owned commercial banks will be listed. This paper exactly takes this as the background, discussing how to take advantage of the opportunity of listing to perfect the corporate governance of the state-owned commercial banks.The main content of this text is divided into four parts:The first part reviews the concept and general theory of corporate governance, strengthens the principle-agency’s key position in corporate governance, introduces two mainstream modes in the world and thinks that the reform of corporate governance of our country should use the advanced experience and construct the corporate governance suiting our country’s national conditions.The second part proceeds from the particularity of the commercial bank and general companies, analyses the features of governance mechanism and corresponding organization structure of mainstream banks in the world, carries on case analysis represented by Deutsche Bank, HSBC and Citibank, describes two kindsof corporate governance with typical characteristics and has probed into the reference value to construct good governance structure of commercial banks in our country.The third part analyses the defects of corporate governance of state-owned commercial banks, points out that listing is an inevitable choice in order to optimize the corporate governance of state-owned commercial banks, analyses the existing problems in the corporate governance of state-owned listed companies of our country, and offers reference for constructing the state-owned banks’ corporate governance through listing.The fourth part proposes the way of reconstructing the corporate governance of our country’s state-owned commercial banks. After defining the overall goal of our country’s state-owned commercial banks, this part put forwards the suggestions on the reconstruction of corporate governance of our country’s state-owned commercial banks through six parts, i.e. capital structure, the government regulation, the internal controls and risk management, construction of market and law, incentive mechanism and organization framework.更多还原