美英德日银行公司治理比较

Comparative Research on Banking Corporate Government of USA,British,Japan and Germany

本文通过对美英德日银行公司治理的比较,发现治理的目标的一致性,即通过发挥管理和监督功能,来实现公司价值的最大化或股东价值的最大化。但由于法律制度、资本市场、政治体制的差异,各国银行公司治理结构模式又不尽相同。本文试图在进行比较研究的基础上,为我国银行改善公司治理提供启示和借鉴。

This paper compares banking corporate government of USA, British, Japan and Germany each other, and discovers that the purposes of corporate government in those banks are identical, namely to maximize the corporate value or shareholder value. But because the differences of legal system, capital market and political institutions in those countries exit, the corporate government structure models of banking in those countries are not same completely. Authors try to give some inspiration and references to China banking for improving corporate government through comparative research.