我国上市银行治理效率研究

发布时间：2018-06-12 18:48

本文选题：上市银行 + 公司治理　；参考：《兰州理工大学》2013年硕士论文

【摘要】：所有权与经营权相分离是现代企业的一个重要特征,而这种“两权分离”使股东与经营者之间形成了委托—代理关系。由于信息不对称和人的有限理性以及机会主义行为倾向,导致现代企业内部人控制问题和代理问题的产生。为了有效地约束和控制经营者行为,使其决策能最大限度地符合所有者的利益,国内外众多学者对各种公司治理机制进行了深入的研究。公司治理的内容主要包括所有权结构、董事会结构、监事会结构、经理层激励及债权人权益等,合理的公司治理结构会提高公司治理的有效性,从而促进企业的绩效提升。本文在借鉴国内外相关文献的基础上,首先对商业银行公司治理的基本理论进行阐述。然后运用实证分析与规范分析相结合的方法,从所有权结构、董事会、监事会、经理层、债权与股东利益、信息披露及治理与管理的匹配性七个角度构建了上市银行治理效率的指标评价体系。在此基础上采用模糊AHP分析法来确定各指标的权重,并对上市银行治理效率得分进行排名,发现国有银行的治理效率要明显低于大部分商业银行。接着根据我国上市银行公司治理的现实状况分析治理结构中存在的问题,得出股权结构是影响银行绩效的关键因素,其次是董事会、经理层的职能。论文的最后根据分析结果分别从政府和上市银行自身的角度出发提出了有益建议。
[Abstract]:The separation of ownership and management rights is an important feature of modern enterprises, and the separation of two rights makes the relationship between shareholders and managers form a principal-agent relationship. Due to the asymmetry of information, the limited rationality of human beings and the tendency of opportunistic behavior, the problems of internal control and agency in modern enterprises arise. In order to restrain and control the operator's behavior effectively and make its decision accord with the owner's interests to the maximum extent, many scholars at home and abroad have carried on the thorough research to the various corporate governance mechanism. The content of corporate governance mainly includes ownership structure, board structure, supervisory board structure, manager level incentive and creditor rights and interests, etc. Reasonable corporate governance structure will improve the effectiveness of corporate governance, thereby promoting the performance of enterprises. On the basis of reference from domestic and foreign literatures, this paper first expounds the basic theory of corporate governance of commercial banks. Then using the method of combining empirical analysis and normative analysis, from ownership structure, board of directors, board of supervisors, managers, claims and shareholders' interests, The index evaluation system of governance efficiency of listed banks is constructed from seven angles of information disclosure and matching of governance and management. On this basis, fuzzy AHP analysis method is used to determine the weight of each index, and the listed banks' governance efficiency scores are ranked. It is found that the governance efficiency of state-owned banks is obviously lower than that of most commercial banks. Then, according to the reality of corporate governance of listed banks in China, the problems in governance structure are analyzed, and it is concluded that equity structure is the key factor affecting bank performance, followed by the functions of board of directors and managers. Finally, according to the analysis results, the paper puts forward some useful suggestions from the perspective of the government and listed banks.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.3

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