我国城市商业银行公司治理与经营绩效关系研究

发布时间：2018-04-04 13:08

本文选题：城市商业银行　切入点：公司治理　出处：《江西社会科学》2017年05期

【摘要】：银行公司治理作为现代银行制度的重要组成部分,一直受到银行业监管部门的关注。随着我国利率市场化进程的推进,城市商业银行的信息公布日趋完善,将城市商业银行纳入研究范围有着重要的现实意义。本文以20家城市商业银行为样本,从银行公司治理的股权结构、董事会治理、监事会治理及高管激励机制四个方面进行实证。分析发现:相对集中的股权、较为完善的独立董事制度和监事会规模有利于提高城市商业银行的经营绩效。然而,国有控股股权、不合理的董事会规模与银行经营绩效不存在显著的联系。另外,我国城市商业银行的高管激励机制在提高银行经营绩效的过程中没有发挥其应有的作用。
[Abstract]:As an important part of modern banking system, bank corporate governance has been concerned by banking regulators.With the development of interest rate marketization in our country, the information publication of city commercial banks is becoming more and more perfect, so it is of great practical significance to bring the city commercial banks into the scope of study.This paper takes 20 urban commercial banks as a sample to demonstrate from four aspects: equity structure of bank corporate governance, board of directors governance, board of supervisors governance and executive incentive mechanism.It is found that relatively concentrated equity, more perfect independent director system and board of supervisors scale are helpful to improve the management performance of urban commercial banks.However, there is no significant relationship between the size of the board of directors and the operating performance of the bank.In addition, the incentive mechanism of urban commercial banks has not played its due role in the process of improving bank performance.
【作者单位】：江西财经大学会计学院;江西财经大学金融学院;中国建设银行江西省分行;
【基金】：江西省社科规划重点项目“我国商业银行中间业务风险评价与预警——基于风险偏好的视角”(14YJ02)
【分类号】：F271;F830.42;F832.33

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