摘要
国有商业银行改革是深化金融体制改革的重要步骤,国有商业银行的现代企业制度建设以及相应的公司治理机制的完善已成为改革的焦点。本文结合巴塞尔银行公司治理准则,借鉴发达国家典型的公司治理模式,以代理成本及资本结构理论为基础,针对目前国有商业银行治理结构的缺陷,提出股权的适度集中、引入战略投资者是当前建立良好公司治理结构的有效办法,并对完善我国国有商业银行的公司治理提出了具体的建议。
The reform of state - owned commercial bank is an important step of financial system reform, while the modem enterprise system construction and the perfection of corporate governance mechanism have become focus of the reform. In accordance with Basel Bank＇ s governance role, drawing on typical corporate governance model of developed countries, and based upon agent cost and capital structure theory, this paper arrives at the conclusion that proper equity concentration and introduction of strategic investors is an effective way to a better structure of corporate governance. The authors also give concrete suggestions on perfecting govemance structure in the state - owned commercial banks of China.
出处
《山西财经大学学报》
2005年第3期83-88,共6页
Journal of Shanxi University of Finance and Economics
基金
国家自然科学基金"WTO与中国商业银行改革与创新"资助(项目号:70373012)
关键词
巴塞尔协议
公司治理结构
代理成本
资本结构
Basel Accord
corporate governance structure
agency cost
capital structure
