我国国有商业银行公司治理研究

发布时间：2018-07-04 16:10

本文选题：国有商业银行 + 公司治理　；参考：《东华大学》2014年硕士论文

【摘要】：近年来,公司治理改革已经成为一个普遍关注的焦点问题。这一改革不限于某个特定地区或某些国家,而是一个全球性现象。2007年美国次贷危机爆发的原因之一在于美国部分大型商业银行公司治理在风险管理中没有发挥应有的作用。从20世纪末开始,我国企业就进入了公司治理改革的新阶段。我国国有商业银行作为金融市场的重要组成部分,担负着实现股东价值最大化、保证储户资金安全性以及维护金融系统稳定性的艰巨使命。所以,我国国有商业银行公司治理的好坏会直接影响其经营绩效和风险管理能力。本文的主要工作如下： (1)本文研究了作为全球银行业监管标准的巴塞尔委员会公布的有关商业银行公司治理的文件,并研究了我国政府监管部门出台的该方面政策,然后从股权结构、公司治理结构、董事会制度、监事会制度、信息披露制度和内部控制这几个方面,以我国国有四大商业银行——中国银行、中国农业银行、中国工商银行和中国建设银行为对象,通过财务报表分析法从理论角度研究了我国国有四大商业银行业的公司治理情况。 (2)本文建立我国国有商业银行公司治理变量与我国国有商业银行经营绩效变量之间的多元线性回归关系。搜集我国国有四大商业银行2010年至2012年这三年的数据,分别用净资产收益率和总资产净回报率作为代表银行经营绩效的变量,用股权结构方面、董事会制度方面、监事会制度方面、年度派息率和年内信息披露次数这五个方面的13个变量代表银行公司治理结构,研究两者关系。 (3)本文以我国国有四大商业银行为研究对象,用图表分析法,从信用风险管理框架和信用风险资产质量两方面分析了四大国有商业银行的信用风险管理状况。建立我国国有商业银行公司治理变量与我国国有商业银行信用风险变量之间的多元线性回归关系。搜集我国国有四大商业银行2010年至2012年这三年的数据,用不良贷款率作为代表银行信用风险的变量,用股权结构方面、董事会制度方面、监事会制度方面、年度派息率和年内信息披露次数这五个方面的13个变量代表银行公司治理结构,研究两者关系。并就以上实证分析结果给出几点政策建议。
[Abstract]:In recent years, corporate governance reform has become a focus of general concern. This reform is not limited to a certain region or some countries, but is a global phenomenon. One of the reasons for the outbreak of the subprime mortgage crisis in 2007 is that corporate governance of some large commercial banks in the United States has not played its due role in risk management. Since the end of the 20th century, Chinese enterprises have entered a new stage of corporate governance reform. As an important part of the financial market, the state-owned commercial banks in China shoulder the arduous mission of maximizing the value of shareholders, ensuring the security of depositors' funds and maintaining the stability of the financial system. Therefore, the corporate governance of state-owned commercial banks will directly affect their business performance and risk management ability. The main work of this paper is as follows: (1) this paper studies the documents on corporate governance of commercial banks published by the Basel Committee, which is the standard of global banking supervision, and studies the relevant policies issued by our government's regulatory authorities. Then, from the aspects of ownership structure, corporate governance structure, board of directors system, board of supervisors system, information disclosure system and internal control, the four state-owned commercial banks of China, the Bank of China, the Agricultural Bank of China, Industrial and Commercial Bank of China and China Construction Bank, Through the analysis of financial statements, this paper studies the corporate governance of the four state-owned commercial banks in China from the theoretical point of view. (2) this paper establishes the variables of corporate governance of the state-owned commercial banks and the management of the state-owned commercial banks in China. Multiple linear regression relationship between performance variables. Collecting the data of the four state-owned commercial banks from 2010 to 2012, using the net return on assets and the net return on the total assets as the variables to represent the performance of the banks, using the ownership structure, the board of directors system, etc. In the system of board of supervisors, 13 variables in the five aspects of annual dividend rate and information disclosure times in the year represent the corporate governance structure of banks. (3) this paper takes the four state-owned commercial banks as the research object. The paper analyzes the credit risk management situation of four state-owned commercial banks from the two aspects of credit risk management framework and credit risk asset quality by means of chart analysis. The multivariate linear regression relationship between corporate governance variables of state-owned commercial banks and credit risk variables of state-owned commercial banks in China is established. Collecting the data of the four state-owned commercial banks from 2010 to 2012, using the non-performing loan ratio as the variable representing the credit risk of the banks, using the ownership structure, the board of directors system, the supervisory board system, and the system of the board of supervisors as the variables that represent the credit risk of the banks. Thirteen variables representing the corporate governance structure of banks in the five aspects of the annual dividend rate and the times of information disclosure in the year are studied. And gives some policy suggestions on the above empirical analysis results.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

【参考文献】