我国境内上市银行改制重组方式的比较研究(一)

A Comparative Study of Restructuring Patterns of Listed Banks in China (I)

我国商业银行正处在一个以改制、重组、上市为重心的蜂聚性的体制创新阶段,财务重组、战略引资和构建股份制框架下的公司治理体系是国有商业银行改制的三项核心工作,已上市银行改制重组的不同模式则是可贵的借鉴材料。本文选取我国境内上市的浦东发展银行、民生银行、招商银行和华夏银行改制重组的案例,梳理、比较和分析它们在财务重组、战略引资和公司治理构建方面的不同做法,并结合各行改制重组的特殊性探讨了值得借鉴的主要经验,旨在为国有商业银行改制重组提供有益的参考与借鉴。由于文章较长,将分两期刊发。本期是该文章的第一部分:上市银行财务重组方式的比较分析。

Our commercial banks are now in a new stage of system innovation focusing on restructuring, reorganization and IPO. Financial restructuring, strategic capital attraction and corporate governance under joint-stock framework are the three major tasks to be accomplished by commercial banks. Different reorganization models of listed banks offer precious experience. This paper, based on case studies of domestic-listed banks such as Shanghai Pudong Development Bank, China Mingsheng Banking Corporation. Ltd, China Merchants Bank and Huaxia Bank, collates, compares and analyzes different approaches used to fulfill the above three tasks and sums up their specific experience worth copying. Thus valuable reference and experience are provided to our state-owned commercial banks committed to restructuring. The paper is to be published in two separate issues due to space limitation. This is the first part: A Comparative Study of the Financial Reorganization Pattern of Listed Banks.