农村商业银行公司治理有效性实证研究

发布时间：2018-05-24 18:50

本文选题：农村商业银行 + 公司治理　；参考：《湖南大学》2013年硕士论文

【摘要】：经过多年改革,目前,中国的农村信用社正逐步完成股份制改革或改制,转变为农村商业银行。农村商业银行已初步建立现代产权制度,成为具备独立法人资格的现代公司制企业。农村商业银行已普遍建立了以股东大会、董事会、监事会、经营管理层为主要内容的“三会一层”公司治理架构,股东大会作为银行最高决策机构,向董事会授权负责公司战略制定和执行等重大事项的决策；监事会作为监督机构与董事会分别行使监督和战略决策权力,董事会向农村商业银行经营管理层授权负责日常经营管理。农村商业银行“三会一层”的权利、义务和责任安排框架初步明确。决策权、经营权和监督权相互分离、相互监督和相互制约机制已经构建完成。董事会、监事会的议事程序、内容、频率以及议事规则等制度已经建立,形式要件符合监管要求。然而,我国农村商业银行虽然按照现代公司治理要求,形式上建立了“三会一层”管理架构,但实际效果是否达到预期,公司治理是否存在缺陷,有一些值得关注的突出问题。本文聚集于这些问题的研究,并以湖北省农村商业银行公司治理现状为实证研究对象,试图通过分析公司治理与银行绩效的关系,为提高农村商业银行公司治理有效性,从而提高银行绩效提供理论支持。本文不仅用传统的委托代理理论和契约理论作为研究的理论基础,还引入了社群理论和特许理论进行理论研究。这使研究的理论基础更全面、更丰富,理论依据更充分。也使本论文的研究成果更具理论价值。本文在理论分析的基础上,探讨了农村商业银行公司治理的特殊性和有效性,还对公司治理影响农村商业银行银行绩效的机理进行了研究。特别是对湖北省农村商业银行公司治理与绩效的关系进行了实证研究。本文应用系统论的思想与方法,分析了农村商业银行公司治理与绩效的关系,结合湖北省农村商业银行的样本进行了实证研究,探讨了公司治理影响农村商业银行绩效的机理。最后,本文把理论分析和实证研究的结果结合,从外部治理和内部治理两个方面提出相关政策建议,为完善农村商业银行公司治理制度和机制提供必要的理论支持和具体的解决思路、方向、办法。
[Abstract]:After many years of reform, China's rural credit cooperatives are gradually completing the reform or restructuring of the stock system, transformed into rural commercial banks. Rural commercial banks have initially established modern property rights system and become modern corporate enterprises with independent legal personality. Rural commercial banks have generally established a corporate governance structure with shareholders' general meeting, board of directors, supervisory board and management level as the main content. The shareholders' general meeting is the highest decision-making organ of the bank. To authorize the board of directors to make decisions on major matters such as the formulation and implementation of the company's strategy; the supervisory committee, as the supervisory body and the board of directors, shall exercise the powers of supervision and strategic decision-making respectively, The board of directors authorizes the management of rural commercial banks to be responsible for daily management. The rights, obligations and responsibilities of rural commercial banks are preliminarily clear. Decision-making power, management right and supervision power are separated from each other, mutual supervision and mutual restriction mechanism has been constructed. The procedures, contents, frequency and rules of procedure of the board of directors and the supervisory committee have been established, and the formal requirements are in line with the regulatory requirements. However, although the rural commercial banks of our country have established the management structure of "three councils and one layer" in form according to the requirements of modern corporate governance, there are some outstanding problems worth paying attention to, whether the actual effect is up to expectations and whether there are defects in corporate governance. This paper focuses on the research of these problems, and takes the present situation of corporate governance of rural commercial banks in Hubei Province as the empirical research object, trying to improve the effectiveness of corporate governance of rural commercial banks by analyzing the relationship between corporate governance and bank performance. In order to improve bank performance to provide theoretical support. This paper not only uses the traditional principal-agent theory and contract theory as the theoretical basis, but also introduces the community theory and franchise theory to carry out theoretical research. This makes the theoretical basis of the study more comprehensive, richer and more theoretical basis. It also makes the research results of this paper more theoretical value. On the basis of theoretical analysis, this paper discusses the particularity and effectiveness of corporate governance of rural commercial banks, and studies the mechanism of corporate governance affecting the performance of rural commercial banks. In particular, the relationship between corporate governance and performance of rural commercial banks in Hubei Province is studied empirically. In this paper, the relationship between corporate governance and performance of rural commercial banks is analyzed by using the thought and method of system theory, and the empirical study on the sample of rural commercial banks in Hubei Province is carried out, and the mechanism of corporate governance affecting the performance of rural commercial banks is discussed. Finally, this paper combines the results of theoretical analysis and empirical research, and puts forward relevant policy recommendations from two aspects of external governance and internal governance. To improve the rural commercial bank corporate governance system and mechanism to provide the necessary theoretical support and specific solutions ideas, directions, methods.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F271;F832.35

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