基于风险收益视角下的我国商业银行公司治理研究.docVIP

金融论坛  2012 年第 12 期（总第 204 期）  基于风险收益视角下的我国商业银行公司治理研究  吕江林  黄  光  ［摘  要］本文运用熵值法得出银行总体风险控制水平和综合效益两个综合性指标体系，结合中 国商业银行公司治理的政府背景特征，得出国有控股能力、监事会规模和具有政府背景的高管人数与 银行总体风险控制水平和银行综合效益负相关，而董事会规模、具有政府背景的董事和监事比例以及 高管人员薪酬则与之不相关等结论。针对这些结论，本文提出如下建议：优化所有权结构，加大引入非 国有投资者；落实董事会和监事会成员的选聘制度，确保其履职尽责；强化对高管人员的培养，充分发 挥其潜在价值；建立全面的高管激励制度，突出风险管控的重要性。 ［关键词］商业银行；公司治理；董事会；监事会；风险控制；综合效益 ［文章编号］1009 - 9190（2012）12 - 0013 - 09 ［中图分类号］F83 ［文献标志码］A  A Study of the Corporate Governance of Chinese Commercial Banks from the Perspective of Return at Risk  LV Jiang-lin  HUANG Guang  ［Abstract］This paper uses entropy method to put forward two comprehensive index systems of the overall level of risk control and comprehensive efficiency. Considering the government-background characteristics of the corporate governance of Chinese commercial banks, the authors come to the conclusions that the holding capacity of state-owned shares, the size of the board of supervisors and the number of the government-background senior management are negatively correlated with the overall level of risk control and comprehensive efficiency of bank, but the size of the board of directors, the proportions of the government - background directors and supervisors and the remuneration of the senior management are not correlated. In response to the above conclusions, the authors propose to optimize ownership structure and introduce more non-state-owned investors, imple－ ment the selection system of the boards of directors and supervisors and ensure that they perform their own duties, strengthen the training of senior management and fully realize their potential value, establish a comprehensive incentive system for the senior management and highlight the importance of risk management and risk control. ［Key words］ commercial bank; corporate governance; board of directors; board of supervisors; risk control; comprehensive efficiency  一、引  言 20 世纪末以来，中国银行体系进行了大规模的股份制改革，其中，公司治理是银行股份制改革的核心内容； 特别是，四大商业银行进行了大刀阔斧的银行体制改革，按照现代企业制度强