商业银行公司治理机制的发展趋势研究

公司治理机制是现代公司制度的基本架构。从公司制度诞生至今,良好的公司治理机制始终和公司的健康运行密切相关。由于商业银行区别于一般公司的特殊性,构建良好的公司治理机制一直是国际银行业所关注的焦点。本文从公司治理机制的理论和制度两个层面分析商业银行公司治理机制的发展趋势,并探讨这种变化趋势对中国商业银行公司治理改革的借鉴意义。作者认为商业银行应当按照国际会计准则提高信息披露的质量,利用市场竞争的力量来改善公司治理机制,注重外部审计和内部审计力量的结合,注重法律在公司治理机制中的作用,实现商业银行激励与约束机制的创新。

The Trend of Corporate Governance Mechanism in Commercial Banks

Corporate governance mechanism is the basic framework of a modern corporation.Since the start of corporate system,good corporate governance mechanism is always closely related with the healthy development of a corporation.Because commercial banks are different from corporations at large,to facilitate good corporate governance mechanism has been the focus of attention for international banking industry.This paper looks at the trend of corporate governance by commercial banks from the perspective of related theory and system and discusses the significance of such trend on the corporate governance by China's commercial banks.It is held that commercial banks should enhance the quality of information disclosure according to international accounting standards,use the competitive force of the market to improve the mechanism for corporate governance,combine external auditing with internal auditing,stress the role of law in this respect and innovate the system of incentive and restraint.