试析商业银行的特殊性及其对法人治理的影响

完善法人治理结构是银行改革的核心,但目前对商业银行法人治理的研究基本上只是简单套用企业法人治理理论,并没有充分考虑商业银行与一般企业的差异。本文着重研究了商业银行在经营目标、经营地位、资本结构、经营风险、存款保险、信息透明度和政府管制等方面的特殊性及其对法人治理的影响,希望能为构建具有商业银行自身特色的法人治理理论体系奠定基础。

On the Particularity of Commercial Banks and Its Influence on the Corporate Governance

Corporate governance is the core of banks' reform, but the present research of corporate governance on commercial banks is insufficient. People just simply apply the theory of corporate governance on enterprises to commercial banks without fully considering the difference between them. This paper has emphatically studied the particularity of commercial banks in the aspect of goal, management status, capital structure, risk, deposit insurance, information transparency and government regulation and its influence on the corporate governance, hoping to lay a foundation for the theory of corporate governance on commercial banks with its own characteristics.