比较视野中的商业银行公司治理模式及其借鉴

建立良好的公司治理结构是一个国家及其企业树立市场信心、吸引更多投资的重要手段。现代商业银行作为资金运营的企业特别是投融资的中介,其公司治理科学与否、运行是否有效,是商业银行构造合理的内部制衡机制和有效的内控制度,进而强化外部监管和信息披露,建立完善的产权制度的关键。本文在借鉴国外具有代表性的商业银行公司治理模式的基础上,提出了所有权分散化、推行问责制、完善信息披露制度、完善激励机制、加强风险防范及通过上市完善公司治理等进一步优化我国商业银行公司治理的对策和建议。

Corporate Governance Model of Commercial Banks under Comparison and Their Referential Use

To build up market confidence and attract more investment, it is important for a state and its enterprises to have good corporate governance. As capital operation enterprises, especially as an intermediaries of investment and financing, modern commercial banks should conduct corporate governance scientifically and operate effectively. Success in these two areas is vital to establishing a sound internal check-and-balance mechanism with effective internal control, to enhancing external supervision and information disclosure and perfecting the ownership system. Based on the model of corporate governance of typical commercial banks in foreign countries, measures and suggestions aimed at optimizing corporate governance of our commercial banks are provided, which include diversifying ownership, adopting accountability system, improving information disclosure and incentive systems, strengthening risk aversion and bettering their corporate governance by listing.