关于我国商业银行终极股权结构的研究

发布时间：2018-06-05 17:16

本文选题：商业银行 + 终极股权结构　；参考：《吉林大学》2014年硕士论文

【摘要】：本文采用终极股权分析法研究了我国商业银行的终极股权结构，指出其存在的问题并提出了政策意见。首先，本文介绍了将商业银行终极股权结构作为研究对象的现实基础、文献背景与理论背景。在现实方面，我国商业银行在取得傲人成绩的同时仍然存在着公司治理结构不完善、发展粗放等经营方面的问题，本文的研究为这些问题的解决提供了股权结构方面的前提基础；同时，我国国有金融资产管理方面也存在着责、权、利的不统一，管人、管事和管资产不统一，政府的社会公共管理职能与国有金融资产出资人职能不分以及所有权和经营权不分等诸多问题，这些问题的解决也需要了解我国国有金融资产在商业银行领域的分布现状；在文献方面，作者将国内外学者对股权结构的研究分为股权结构研究方法、对不同国家不同企业的股权结构进行描述以及公司的股权结构与其他方面的关系等三个方面。本文采用终极股权结构分析法分析了我国的商业银行，，这一方面发展了国内外的学者们对于股权结构的研究，另一方面还扩展了终极股权分析法的使用范围，为学者们研究其他行业及公司提供了经验；在理论方面，作者介绍了本研究的理论背景——委托代理理论，重点介绍了该理论的理论渊源、产生原因、涵义及内容及其与股权结构的关系。其次，作者介绍了本文的研究对象、数据来源和研究方法。本文将研究对象确定为107家商业银行，作者通过研究这些银行披露的年度报告来获取股权方面的信息，采用终极股权分析法来分析其股权结构。为了更好地说明此方法，作者还以渤海银行为例，通过公式计算出终极所有权并描绘出该银行的股权结构。最后，作者得出了研究结果并针对存在的问题提出了政策意见。为了便于说明股权结构现状，作者将107家商业银行划分为七个梯队，然后从全部商业银行整体和各梯队两个层面来说明我国商业银行的终极股权集中度、终极国有股权及其与最大股东的对应关系和境外战略投资者等三个方面的现状与特征，进而总结出我国商业银行终极股权集中度较高、终极国有股权比重偏高、绝大多数商业银行的最大股东为国家以及我国商业银行很少引进境外战略投资者等问题。针对这些问题，作者提出了引入“金股”机制、鼓励更多民间资本入股商业银行和更好地与境外战略投资者合作等政策建议，以此来使我国商业银行的终极股权结构更加多元，为公司治理结构的完善奠定基础。
[Abstract]:In this paper, the ultimate ownership structure of commercial banks in China is studied by using the ultimate equity analysis method, and the existing problems are pointed out and the policy suggestions are put forward. Firstly, this paper introduces the realistic foundation, literature background and theoretical background of the ultimate ownership structure of commercial banks. In reality, the commercial banks of our country still have some problems such as imperfect corporate governance structure, extensive development and so on. The research in this paper provides the prerequisite for solving these problems in the aspect of equity structure, at the same time, the management of state-owned financial assets in our country also exists in the disunity of responsibility, power and interest, as well as the disunity of managing people, managing affairs and managing assets. The social and public management functions of the government are not separated from those of the state-owned financial asset investors, as well as the ownership and management rights, and so on. The solution of these problems also needs to understand the distribution of state-owned financial assets in the field of commercial banks; In literature, the author divides the research on equity structure into three aspects: equity structure research method, description of ownership structure of different enterprises in different countries and relationship between ownership structure and other aspects. In this paper, the ultimate equity structure analysis method is used to analyze the commercial banks in China. On the one hand, it develops the research on equity structure of scholars at home and abroad, on the other hand, it also expands the scope of use of the ultimate equity analysis method. In theory, the author introduces the theoretical background of this research-principal-agent theory, focusing on the theoretical origin and causes of the theory. The meaning and content and the relation with the ownership structure. Secondly, the author introduces the research object, data source and research method. In this paper, 107 commercial banks are selected. The author studies the annual reports of these banks to obtain the information on equity, and uses the ultimate equity analysis method to analyze their equity structure. In order to better illustrate this method, the author also takes Bohai Bank as an example, calculates the ultimate ownership by formula and describes the ownership structure of the bank. Finally, the author draws the research results and puts forward some policy suggestions in view of the existing problems. In order to explain the present situation of ownership structure, the author divides 107 commercial banks into seven echelons, and then explains the ultimate ownership concentration degree of Chinese commercial banks from two levels: all commercial banks and each echelon. The present situation and characteristics of the ultimate state-owned equity and its corresponding relationship with the largest shareholders, and the foreign strategic investors, etc., then concluded that the ultimate ownership concentration of commercial banks in China is relatively high, and the proportion of ultimate state-owned equity is on the high side. Most commercial banks' biggest shareholders are the state and China's commercial banks rarely introduce foreign strategic investors and so on. Aiming at these problems, the author puts forward some policy suggestions, such as introducing "golden stock" mechanism, encouraging more private capital to invest in commercial banks and better cooperation with foreign strategic investors, so as to make the ultimate ownership structure of commercial banks in China more diversified. For the improvement of corporate governance structure laid the foundation.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F271

【参考文献】