本文選題：國(guó)有商業(yè)銀行 + 公司治理��； 參考：《東華大學(xué)》2014年碩士論文

【摘要】：近年來(lái),公司治理改革已經(jīng)成為一個(gè)普遍關(guān)注的焦點(diǎn)問(wèn)題。這一改革不限于某個(gè)特定地區(qū)或某些國(guó)家,而是一個(gè)全球性現(xiàn)象。2007年美國(guó)次貸危機(jī)爆發(fā)的原因之一在于美國(guó)部分大型商業(yè)銀行公司治理在風(fēng)險(xiǎn)管理中沒(méi)有發(fā)揮應(yīng)有的作用。從20世紀(jì)末開始,我國(guó)企業(yè)就進(jìn)入了公司治理改革的新階段。我國(guó)國(guó)有商業(yè)銀行作為金融市場(chǎng)的重要組成部分,擔(dān)負(fù)著實(shí)現(xiàn)股東價(jià)值最大化、保證儲(chǔ)戶資金安全性以及維護(hù)金融系統(tǒng)穩(wěn)定性的艱巨使命。所以,我國(guó)國(guó)有商業(yè)銀行公司治理的好壞會(huì)直接影響其經(jīng)營(yíng)績(jī)效和風(fēng)險(xiǎn)管理能力。本文的主要工作如下： (1)本文研究了作為全球銀行業(yè)監(jiān)管標(biāo)準(zhǔn)的巴塞爾委員會(huì)公布的有關(guān)商業(yè)銀行公司治理的文件,并研究了我國(guó)政府監(jiān)管部門出臺(tái)的該方面政策,然后從股權(quán)結(jié)構(gòu)、公司治理結(jié)構(gòu)、董事會(huì)制度、監(jiān)事會(huì)制度、信息披露制度和內(nèi)部控制這幾個(gè)方面,以我國(guó)國(guó)有四大商業(yè)銀行——中國(guó)銀行、中國(guó)農(nóng)業(yè)銀行、中國(guó)工商銀行和中國(guó)建設(shè)銀行為對(duì)象,通過(guò)財(cái)務(wù)報(bào)表分析法從理論角度研究了我國(guó)國(guó)有四大商業(yè)銀行業(yè)的公司治理情況。 (2)本文建立我國(guó)國(guó)有商業(yè)銀行公司治理變量與我國(guó)國(guó)有商業(yè)銀行經(jīng)營(yíng)績(jī)效變量之間的多元線性回歸關(guān)系。搜集我國(guó)國(guó)有四大商業(yè)銀行2010年至2012年這三年的數(shù)據(jù),分別用凈資產(chǎn)收益率和總資產(chǎn)凈回報(bào)率作為代表銀行經(jīng)營(yíng)績(jī)效的變量,用股權(quán)結(jié)構(gòu)方面、董事會(huì)制度方面、監(jiān)事會(huì)制度方面、年度派息率和年內(nèi)信息披露次數(shù)這五個(gè)方面的13個(gè)變量代表銀行公司治理結(jié)構(gòu),研究?jī)烧哧P(guān)系。 (3)本文以我國(guó)國(guó)有四大商業(yè)銀行為研究對(duì)象,用圖表分析法,從信用風(fēng)險(xiǎn)管理框架和信用風(fēng)險(xiǎn)資產(chǎn)質(zhì)量?jī)煞矫娣治隽怂拇髧?guó)有商業(yè)銀行的信用風(fēng)險(xiǎn)管理狀況。建立我國(guó)國(guó)有商業(yè)銀行公司治理變量與我國(guó)國(guó)有商業(yè)銀行信用風(fēng)險(xiǎn)變量之間的多元線性回歸關(guān)系。搜集我國(guó)國(guó)有四大商業(yè)銀行2010年至2012年這三年的數(shù)據(jù),用不良貸款率作為代表銀行信用風(fēng)險(xiǎn)的變量,用股權(quán)結(jié)構(gòu)方面、董事會(huì)制度方面、監(jiān)事會(huì)制度方面、年度派息率和年內(nèi)信息披露次數(shù)這五個(gè)方面的13個(gè)變量代表銀行公司治理結(jié)構(gòu),研究?jī)烧哧P(guān)系。并就以上實(shí)證分析結(jié)果給出幾點(diǎn)政策建議。
[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.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33

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