新资本协议实施对我国商业银行公司治理的启示

公司治理水平与商业银行的风险控制和绩效水平息息相关。当前,我国银行业自身的公司治理面临严重挑战,而2004年新资本协议的推出对银行业的公司治理提出了更高的要求;如何借鉴这些要求以及各国商业银行在实施这一协议的成熟做法,促进我国商业银行公司治理的完善是十分必要的。本文在总结和梳理了新资本协议中公司治理的要求以及各国相应做法的基础上,对我国商业银行(尤其是对国有大银行)公司治理提出明确具体的要求,尤其是对董事会和高管层提出了明确的要求,这将有助于新资本协议的推行,并促进银行的风险控制和绩效提升。

Corporate governance of commercial banks is related closely with its risk control and performance. Currently, corporate governance in China＇s banking industry is facing severe challenges, and the new capital accord proposes higher requirement for corporate governance of banking industry. So it is necessary to refer those requirements and to absorb its mature implementation practices of commercial banks of some countries to improve corporate governance of China＇ s banking industry. In this paper, it is proposed some specific requirements for corporate governance of our commercial banks especially for the board and senior management of state owned big banks based on summarizing and combing its requirement of new accord and its relative implementations of some countries to help the implementation of new accord in China and to improve risk control and performance of our commercial banks.