基于组织视角的银行集团并表管理机制研究

并表管理的组织法保障问题属于银行集团公司治理范畴,相关特殊监管规则叠加于企业集团法的一般规则之上,共同形成并表管理的法律框架.在组织机构上,母行董事会宜单设并表管理委员会或将并表管理职权授予既存委员会(对内授权),并通过设立集团管理委员会向管理层授权(对外授权).重置审计委员会的机构归属是消除监事会形骸化的抓手,独立的风险管理部门和首席风险官是并表管理中风险管理的重点.一般企业集团中的间接性管理手段不能迅速有效管控银行集团风险,易导致风险外溢.可以考虑突破附属机构选择权赋予母行直接性管理手段,依据与风险管理的紧密关系及是否涉及公共利益,对直接性并表管理手段进行类型化构建是较为妥当的路径.

Bank Group Consolidation Management Based on Organizational Thinking

The organizational law protection of consolidated management belongs to the corporate governance of the bank groups.Special supervision rules are superimposed on the general rules of the corporate group law to form a legal framework for consolidated management.In terms of organization,the board of directors of the parent bank shall establish a separate consolidated management committee or grant the consolidated management authority to the existing committee(internal authorization),and authorize the management by establishing a group management committee(external authorization).The resettlement of the audit committee's institutional ownership is the starting point to eliminate the ineffectiveness of the supervisory board.The independent risk management department and the chief risk officer are the focus of risk management in consolidated management.The indirect management methods in general enterprise groups cannot quickly and effectively control the risks of bank groups,which can easily lead to risk spillovers.The right to affiliate institutions should be broken through,and the parent bank should be given direct management means.It is a more appropriate path to type the direct consolidation management means based on the close relationship with risk management and whether it involves public interests.