我国商业银行公司治理模式选择及财务监控

The Management Model and Financial Supervisory Control in China's Commercial Banks

借鉴国外公司治理模式,结合我国实际情况及银行本身的特点,提出我国商业银行公司治理应走共同治理并着重强调债权人利益的模式;同时提出公司治理和公司财务监控密不可分,商业银行应以公司治理为依托发展,多方监控主体并存,以内部监控为主的财务监控体系,全面实现公司治理的最终目的。

This paper, with the foreign company management models for reference and in combination with China's actual situation as well as the bank's own features, suggests that, our commercial banks should choose and apply the 'corporate model' with special stress on creditor's interests. Meanwhile, it advances the idea that the company management and the financial supervisory control are closely related, and that the commercial banks, with resort to the company management, should establish the financial supervisory control system with multiple monitor bodies in co-existence and with internal monitor playing a leading role so as to arrive at the ultimate destination of company management in earnest.