农村商业银行公司治理问题及建议

发布时间：2018-05-17 00:08

本文选题：农村商业银行 + 公司治理　；参考：《西南财经大学》2013年硕士论文

【摘要】：农村商业银行作为新型的股份制农村金融机构,其公司治理必须要做到既尊重现代金融企业公司治理基本规律,又要符合股份制农村商业银行的特征。而目前在中国,农村商业银行的公司治理尚无成熟的理论框架,在实践层面也仅停留在摸索阶段。就农村商业银行公司治理现状的研究而言,目前国内外还没有形成比较成熟的理论体系和达成共识的看法。大多是模仿一般公司法人治理结构的理论,有的甚至就是一般公司法人治理结构理论的完全照抄照搬,而没有考虑到商业银行与一般公司的差别,忽略了商业银行自身的特点。但是,随着国内外相关立法的不断完善,在立法、司法上各国对银行法人治理结构的改革均呈现出加强的趋势,使得相关理论的研究也不断深入发展。本文采用理论与实际相结合的方法,从公司治理理论的角度寻找出农村商业银行在经营中出现的问题。以我国农村信用社的发展历程和农村信用社目前依然存在的问题为研究背景,通过分析比对早期改革的几家农村商业银行(包括常熟农村商业银行、江阴农村商业银行和张家港农村商业银行)的发展情况,发现其在进行公司治理的过程中存在着股权结构不合理的现象、内部的监管机制不健全的问题、市场缺乏对于其进行有效的约束、缺乏合理的奖惩机制等。为此,通过将公司治理理论加以实质性的引入,进而提出了关于农村商业银行在公司治理的过程中应该采取的措施,这些措施包括建立完善的股权结构和组织结构、建立合理的薪酬奖励机制、明确市场定位、建立健全监督机制,并且提高企业的风险管理能力以及优化人力资源配置等。农村商业银行只有通过不断的认识公司治理的问题所在,才能够采取相应的办法解决问题。
[Abstract]:As a new type of joint-stock rural financial institution, the corporate governance of rural commercial banks must not only respect the basic laws of corporate governance of modern financial enterprises, but also conform to the characteristics of joint-stock rural commercial banks. At present, there is no mature theoretical framework for corporate governance of rural commercial banks in China. As far as the current situation of corporate governance of rural commercial banks is concerned, there is no mature theoretical system and consensus at home and abroad. Most of them imitate the theory of corporate governance structure of general company, some even copy the theory of corporate governance structure completely, without considering the difference between commercial bank and general company, ignoring the characteristics of commercial bank itself. However, with the continuous improvement of relevant legislation at home and abroad, in legislation, judicial reform of the legal person governance structure of the bank has shown a trend of strengthening, making the relevant theoretical research has been further developed. This paper adopts the method of combining theory with practice to find out the problems in the management of rural commercial banks from the angle of corporate governance theory. Based on the development of rural credit cooperatives in China and the problems that still exist in rural credit cooperatives, this paper analyzes and compares several rural commercial banks (including Changshu Rural Commercial Bank) which were reformed in the early period. The development of Jiangyin Rural Commercial Bank and Zhangjiagang Rural Commercial Bank) shows that there are unreasonable ownership structure and imperfect internal supervision mechanism in the process of corporate governance. The market lacks the effective restriction to it, lacks the reasonable reward and punishment mechanism and so on. Therefore, by introducing the theory of corporate governance in substance, the paper puts forward the measures that should be taken by rural commercial banks in the process of corporate governance, including the establishment of perfect ownership structure and organizational structure. It is necessary to establish a reasonable salary reward mechanism, clear the market position, establish and perfect the supervision mechanism, improve the risk management ability of the enterprise and optimize the allocation of human resources, etc. Rural commercial banks can only solve the problems by constantly understanding the problems of corporate governance.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.35;F271

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