摘要
作为提高商业银行经营绩效及防范金融风险的重要手段,商业银行的公司治理问题已经日益受到社会各界尤其是金融界的高度重视,但目前却仍未确立一套被普遍接受的商业银行公司治理评价体系。这不仅影响了对商业银行公司治理状况等研究的开展,也增加了商业银行寻找自身治理问题的难度。在参考巴塞尔相关指导文件的基础上,结合银监会对商业银行公司治理问题的相关指引和我国商业银行公司治理的具体情况,构建考察我国商业银行公司治理状况的指标评价体系。
As important way of enchancing the performance of commercial banks and preventing financial risks, the governance of commercial banks has been paid much attension. However, there is still not an evaluating system generally accepted,which influence not only the development of relative researches, but aslo increase the difficulty of commercial banks to solve the problem of governance themselves. Therefore, based on refering on the relative Basel documentaries,combined with the direct of China Banking Regulatory Commission and current condition,we try to construct the evaluating system of commercial banks" governance.
出处
《改革》
CSSCI
北大核心
2009年第11期141-148,共8页
Reform
基金
山东省社会科学规划项目"国有商业银行产权制度创新研究"(批准号:06JDB019)
关键词
商业银行
公司治理结构
评价体系
commercial banks, corporate governance, evaluating system