商业银行公司治理简介课件课本.ppt

Introduction to Corporate Governance公司治理简介 Federal Reserve System Outline of Presentation讲座纲要 Definition of corporate governance 公司治理的概念 International factors impacting corporate governance 影响公司治理的国际因素 “Best practices” for corporate governance 公司治理的最好实践 BIS corporate governance issues 国际清算银行关于公司治理的问题 Examiner perspective 监管者的观点 Definition of Corporate Governance公司治理的概念 A system of checks and balances promoting a healthy balance of risk and return 推动风险与回报保持良性平衡的制衡体系 Facilitates efficient, safe, and sound financial institutions 推进高效、安全、稳健的金融机构运作 What is Corporate Governance?什么是公司治理？ Set of relationships among 以下各方之间的关系： Management 管理层 board of directors 董事会 shareholders/ other stakeholder 股东/其他利益关联方 Regulators 监管者 other control groups - e.g. audit 其他控制机构—如审计 other players - e.g. market discipline 其他的参与者—如市场规则 Impact of Banks’ Structure on Corporate Governance银行结构对公司治理的影响 Type of Ownership: 所有者形式 state-owned banks 国有银行 privately-owned banks 私有银行 listed banks 上市银行 State-Owned Banks国有银行 Leading role assumed by management – 管理层发挥领导作用 shareholders - lesser role 股东作用小 External auditors could overvalue implicit/explicit State guarantee 外部审计可能高估国家的隐性或直接担保 Banking supervision - last line of defense 银行监管—最后的防线 Privately-Owned Banks私有银行 Management has no autonomy vs. the shareholder(s) 管理层相对股东没有自主权 Bank supervision more critical - protect the depositors 银行监管更为重要—保护储户 Market discipline - may or may not be significant 市场规则—重要性不明确 Listed Banks上市银行 Key elements will work effectively 有效的关键要素： Shareholders 股东 Audit Committee 审计委员会 Management 管理层 Market Discipline 市场规则 External Auditors 外部审计 Bank Supervisors 银行监管机构 Increased Importance of Corporate Governance公司治理的重要性加强 Governance weaknesses cited as major contributor to banking problems 公司治理缺陷是导致银行出现问题的主要原因 Growing complexity of bank activity 银行经营活动日渐复杂 Consolidation across financial sectors 金融领域合并不断 Enhanced focus by OECD, BIS, SEC 经合组织、国际清算银行、美国证券交易委员会