农村商业银行财务治理问题研究

农村商业银行是一种新型农村金融机构，随着经济的发展，其在农村金融体系中的地位日益重要。其财务治理能否做到既符合股份制农村商业银行的特征，又尊重现代金融企业财务治理基本规律，将成为农村商业银行能否健康发展的关键。然而，农村商业银行的财务治理还存在决策层和经营层职责模糊，监事会的监督功能难以发挥实质作用，信息披露不规范等方面的缺陷。本文首先分析了农村商业银行财务治理的现状，然后通过现状总结归纳了农村商业银行财务治理存在的主要问题，最后针对存在的问题提出了改善对策，以提高农村商业银行财务治理效率，为促进农村商业银行的可持续发展提供治理基础。

The Research on the Financial Governance of Rural Commercial Banks

Rural commercial bank is a kind of new-type rural financial institutions, and its status in the rural financial system is becoming more and more prominent with the development of economy. Moreover, the financial governance of it will be the key to a sound development of Rural Commercial banks if it can both satisfy the characteristics of Joint-stock Rural Commercial Bank, and respect the basic rules of financial management of modern financial enterprises as well. However, many problems still exist in the financial governance of rural commercial banks. For example, the vague distinction of duties between the decision-making class and the management staff, the lack of regulation of the board of supervisors, and the inadequacy and non-standardization of information disclosure, etc. This paper first analyzes the present situation of the financial governance of rural commercial banks, then sums up the main problems through the above research, at last, puts forward some countermeasures to tackle with the existing problems, so as to improve the efficiency of financial governance of the rural commercial banks which will lay a solid foundation for the sustainable development of the rural commercial banks.