中国银行业的治理结构:基于案例视角的分析

治理结构是企业内控制度的重要组成部分，是企业经营管理的微观基础，关乎企业行为和市场价值。以处于转型和变革期的中国银行业为背景，选取12家代表性商业银行研究我国银行业的治理结构。通过对样本银行股权结构、董事会构成以及高管激励机制等几方面的分析，结果发现：当前银行业股权集中度仍然过高，大股东的股东性质比较单一，尤以国有股东为主；董事会机构健全，组织完善而激励不足。因此，体现我国银行业治理特征的不是传统企业治理范畴的内容，而是由产权结构决定的治理特点，或曰，产权结构的差异可以包容治理结构的主要特征。

A Study on Corporate Governance in Chinese Banking:from the Perspective of Case Study

The paper investigates the corporate governance in Chinese banking with a sample composed of 12 representative commercial banks.By analyzing share structure,board of directors and incentive mechanisms,the results show that at present the top 10 shareholders hold 50 percent or so of the whole issuance.At the same time,the paper finds that the block-holders are almost identical in state owners,and that the boards of directors are perfect in organization but short of incentive mechanisms for senior manager.In ...