国有商业银行公司治理结构研究
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摘要
商业银行是以获取利润为经营目的，以吸收存款为主要资金来源，主要经营工商业放款的综合性、多功能的金融企业。商业银行的经营机制就是将商业银行作为一个系统，并从其能够产生金融企业高效经营的功能和效果的要求中所体现出来的结构和动作原理。一种高效的商业银行经营机制的构建，至少应包括这样几方面的内容，即商业银行的产权制度或产权结构、商业银行的组织体系或组织制度、商业银行的经营原则、商业银行的人事、资金、财务等方面的控制和管理制度。
我国商业银行经历了20多年的改革开放，目前已逐步形成了由五大类型、四个层次的商业银行体系。五大类型的商业银行分别是指国有独资银行、股份制商业银行、城市商业银行、城乡信用社和外资(中外合资)银行。国有独资商业银行即国有商业银行是指中国工商银行、中国农业银行、中国银行和中国建设银行这四家国有商业银行。国有商业银行在我国金融业中占有举足轻重的地位，在我国经济体制由传统向市场经济体制的转轨过程中，国有商业银行与国家经济体制一样都处于一个不断完善与调整的发展过程中。
商业银行组织结构，是商业银行自身及商业银行之间所确立的组织存在关系形式。从商业银行整体来看，是外部组织结构；具体到一个商业银行，则为内部组织结构。根据商业银行分支机构间相互关系的不同，商业银行外部组织体系分为单一银行制、总分行制、集团银行制和混合制。本文第二章着重介绍总分行制。我国商业银行内部组织结构基本上是按业务种类和产品来划分的，而且无论是四大国有商业银行，还是股份制商业银行、城市商业银行，它们的内部组织结构几乎一样，没有各自的特色．对国有商业银行内部组织结构调整的优化设计归纳各方设计构想，主要有以下两种观点：1、不改变现有的国有商业银行的内部组织体系框架，在此基础上进行优化与调整，按照大基层，小机关的原则，增加一线生产人员，裁减机关人员；2、借鉴国外商业银行内部组织结构建立模式建立股份制公司内部组织结构。
商业银行行为规范，在广义上是指商业银行法人业务行为的基本准则。从商业银行公司治理法结构的狭义角度看，主要是指银行与企业关系的规范化。银企关系是指商业银行与非金融企业的存在关系。根据具体的银企关系和维系这种银企关系的规则和方法，可将银企关系制度划分为：市场性银企关系制度，企业性银企关系制度和半市场企业性银企关系制度。国有商业银行行为规范突破分析主要是以银企关系制度的角度进行。目前妨碍国有商业
武汉理工大学硕士学位论文
银行银企关系市场化的一个重要障碍就是银行不良债权。论文第三章进行了
重点剖析。
如何控制内部人控制，激励与约束经营者是商业银行公司治理结构的核
心。公司治理结构本质是一套设计激励与约束经营者的正式与非正式的制度
安排。不同的企业产权导致了公司治理结构的不同。所以，在构建中国国有
银行的治理结构模式时，要充分考虑中国处在计划经济向市场经济转轨的特
殊时期，充分考虑国有银行面临的困难，目标设计上一定是分阶段的、渐进
的;关键是如何解决国有银行中国有产权的有效性问题;核心原则是要有利
于商业银行科学的公司治理结构的逐渐形成，可以分三个阶段性目标来实
现。第四章将详尽阐述。
Commercial bank is a comprehensive and multifunctional financial company, whose business aim is getting interests and main capital comes from deposits. Its managing system is to seem commercial banks as a system, and referent the principle about its construction and action from its efficient management as a financial company. Founding a kind of efficient managing system of commercial bank, at last, includes the following: property rights of commercial banks, organization system or organization institution of commercial banks, managing principle of commercial banks, and controlling and managing institution about personnel affairs, capital, finance and so on.
During more than 20 years of open and reform, Chinese commercial banks have already become a commercial system composed by five kinds and four layers. Five kinds of commercial banks that are state-owned bank, joint-stock commercial bank, city commercial bank, town-country credit cooperative and foreign venture (joint venture) bank. State-owned commercial banks refer to China Industrial and Commercial Bank, China Agricultural Bank, the Bank of China, China Construction Bank. State-owned commercial banks stand in an important place in our financial field. With the change from planning to marketing in our economical system, state-owned commercial banks are developing as quickly as our economical system.
The organization of commercial banks is a relationship of organization in the self of one commercial bank or between two commercial banks. From the whole of the system of commercial banks, the organization is called external organization; from the self of a commercial bank is called internal organization. Because of the difference in the connection between any two branches of a commercial bank, there are four kinds of external organization in the commercial bank system, that is single bank system, main-branch bank system, group bank system, and mixed bank system. Main-branch bank system is the key content in chapter 2. In our country, the internal organization is divided with the kinds of works or products. There are no differences in those different internal organizations in our country. Therefore, the idea of the reform of the internal organization of commercial banks includes two main conceptions: one is, in the
basic of not changing the original internal organization state-owned bank system, in addition, to add workers working on the first-work place and reduce officials, according to the principle of big basic and small office. The other is to build the internal organization of joint-stock company like that of foreign banks.
The action standard of commercial banks, by common consent, refers to the principle of legal business of a relationship commercial bank. But it also refers to the standardization between banks and enterprises from the perspective of corporate governance structure of commercial banks. The relationship between banks and enterprises here is the same meaning as the relationship between commercial banks and the enterprises expect financial companies. Usually, there are three kinds of relationship between banks and enterprises, that is marketability relationship, enterprise relationship and a half of marketability and enterprise relationship between banks and enterprises. Through analyzing the relationship system between banks and enterprises, we could find the right entrance to resolve problems about action standard of commercial banks. In present, the firm obstacle in the process of becoming to marketability relationship is bad creditor's right of banks. The analysis in detail will be found in chapter 3.
How to control insider control and how to stimulate and constrain the marketing members are the core of the corporate governance of commercial banks, especially the evolution of corporate governance structure is essentially a formal and informal institution of making incentive and constraint for marketing members. Different forms of firm property rights result in difference of the corporate governance. Therefore, we must consider o
我国商业银行经历了20多年的改革开放，目前已逐步形成了由五大类型、四个层次的商业银行体系。五大类型的商业银行分别是指国有独资银行、股份制商业银行、城市商业银行、城乡信用社和外资(中外合资)银行。国有独资商业银行即国有商业银行是指中国工商银行、中国农业银行、中国银行和中国建设银行这四家国有商业银行。国有商业银行在我国金融业中占有举足轻重的地位，在我国经济体制由传统向市场经济体制的转轨过程中，国有商业银行与国家经济体制一样都处于一个不断完善与调整的发展过程中。
商业银行组织结构，是商业银行自身及商业银行之间所确立的组织存在关系形式。从商业银行整体来看，是外部组织结构；具体到一个商业银行，则为内部组织结构。根据商业银行分支机构间相互关系的不同，商业银行外部组织体系分为单一银行制、总分行制、集团银行制和混合制。本文第二章着重介绍总分行制。我国商业银行内部组织结构基本上是按业务种类和产品来划分的，而且无论是四大国有商业银行，还是股份制商业银行、城市商业银行，它们的内部组织结构几乎一样，没有各自的特色．对国有商业银行内部组织结构调整的优化设计归纳各方设计构想，主要有以下两种观点：1、不改变现有的国有商业银行的内部组织体系框架，在此基础上进行优化与调整，按照大基层，小机关的原则，增加一线生产人员，裁减机关人员；2、借鉴国外商业银行内部组织结构建立模式建立股份制公司内部组织结构。
商业银行行为规范，在广义上是指商业银行法人业务行为的基本准则。从商业银行公司治理法结构的狭义角度看，主要是指银行与企业关系的规范化。银企关系是指商业银行与非金融企业的存在关系。根据具体的银企关系和维系这种银企关系的规则和方法，可将银企关系制度划分为：市场性银企关系制度，企业性银企关系制度和半市场企业性银企关系制度。国有商业银行行为规范突破分析主要是以银企关系制度的角度进行。目前妨碍国有商业
武汉理工大学硕士学位论文
银行银企关系市场化的一个重要障碍就是银行不良债权。论文第三章进行了
重点剖析。
如何控制内部人控制，激励与约束经营者是商业银行公司治理结构的核
心。公司治理结构本质是一套设计激励与约束经营者的正式与非正式的制度
安排。不同的企业产权导致了公司治理结构的不同。所以，在构建中国国有
银行的治理结构模式时，要充分考虑中国处在计划经济向市场经济转轨的特
殊时期，充分考虑国有银行面临的困难，目标设计上一定是分阶段的、渐进
的;关键是如何解决国有银行中国有产权的有效性问题;核心原则是要有利
于商业银行科学的公司治理结构的逐渐形成，可以分三个阶段性目标来实
现。第四章将详尽阐述。
Commercial bank is a comprehensive and multifunctional financial company, whose business aim is getting interests and main capital comes from deposits. Its managing system is to seem commercial banks as a system, and referent the principle about its construction and action from its efficient management as a financial company. Founding a kind of efficient managing system of commercial bank, at last, includes the following: property rights of commercial banks, organization system or organization institution of commercial banks, managing principle of commercial banks, and controlling and managing institution about personnel affairs, capital, finance and so on.
During more than 20 years of open and reform, Chinese commercial banks have already become a commercial system composed by five kinds and four layers. Five kinds of commercial banks that are state-owned bank, joint-stock commercial bank, city commercial bank, town-country credit cooperative and foreign venture (joint venture) bank. State-owned commercial banks refer to China Industrial and Commercial Bank, China Agricultural Bank, the Bank of China, China Construction Bank. State-owned commercial banks stand in an important place in our financial field. With the change from planning to marketing in our economical system, state-owned commercial banks are developing as quickly as our economical system.
The organization of commercial banks is a relationship of organization in the self of one commercial bank or between two commercial banks. From the whole of the system of commercial banks, the organization is called external organization; from the self of a commercial bank is called internal organization. Because of the difference in the connection between any two branches of a commercial bank, there are four kinds of external organization in the commercial bank system, that is single bank system, main-branch bank system, group bank system, and mixed bank system. Main-branch bank system is the key content in chapter 2. In our country, the internal organization is divided with the kinds of works or products. There are no differences in those different internal organizations in our country. Therefore, the idea of the reform of the internal organization of commercial banks includes two main conceptions: one is, in the
basic of not changing the original internal organization state-owned bank system, in addition, to add workers working on the first-work place and reduce officials, according to the principle of big basic and small office. The other is to build the internal organization of joint-stock company like that of foreign banks.
The action standard of commercial banks, by common consent, refers to the principle of legal business of a relationship commercial bank. But it also refers to the standardization between banks and enterprises from the perspective of corporate governance structure of commercial banks. The relationship between banks and enterprises here is the same meaning as the relationship between commercial banks and the enterprises expect financial companies. Usually, there are three kinds of relationship between banks and enterprises, that is marketability relationship, enterprise relationship and a half of marketability and enterprise relationship between banks and enterprises. Through analyzing the relationship system between banks and enterprises, we could find the right entrance to resolve problems about action standard of commercial banks. In present, the firm obstacle in the process of becoming to marketability relationship is bad creditor's right of banks. The analysis in detail will be found in chapter 3.
How to control insider control and how to stimulate and constrain the marketing members are the core of the corporate governance of commercial banks, especially the evolution of corporate governance structure is essentially a formal and informal institution of making incentive and constraint for marketing members. Different forms of firm property rights result in difference of the corporate governance. Therefore, we must consider o
引文
[1] 郭金林，《企业产权契约与公司治理结构——演进与创新》，经济管理出版社
[2] 迟为国，《中国商业银行体制构造研究》，中国金融出版社
[3] 谢平、焦瑾璞，《中国商业银行改革》，经济科学出版社
[4] 曹欣从客户市场的变化看商业银行组织结构的调整《上海经济》2001年第2期
[5] 谢凝，浅谈商业银行组织结构的变化 《中国金融》2001年第1期
[6] 黄瑞峰，国有商业银行组织结构的改革与优化 《中国农业银行武汉培训学院学报》 2002年第2期
[7] 陈越进，商业银行运行机制需强经资金管理力度《金融改革》 1996年第5期
[8] 杨福海，关于建立商业银行运行机制的思考《金融理论与实践》1995年第4期
[9] 杨赛光，加快建设与完善商业银行运行机制的探讨《金融理论与实践》1997年第4期
[10] 李民伟，论中国近代商业银行运行机制 《甘肃社会科学》1996年第5期
[11] 贡志敏，论日本商业银行与企业的关系 《日本研究》 1996年第1期
[12] 郭云雄，商业银行与企业的关系的规范化《龙岩师专学报》 1996年第2期
[13] 金晓斌，主持银行：德国商业银行与企业关系的模式《德国研究》 1997年第3期
[14] 陈波，商业银行与企业的关系——博弈分析《银行与企业》1999年第3期
[15] 戴念龄，投资银行与商业银行 《现代商业银行》 2002年第2期
[16] 胡萌，论国有商业银行投资银行业务 《金融研究》 2002年第3期
[17] 冯晓莉，从国有商业银行治理结构看国有企业改革方向 《西安邮电学院学报》 2000年第2期
[18] 李方舟，信贷制度的设计与国有商业银行治理结构的形成 《西南金融》 2000年第2期
[19] 姬智，国有商业银行治理结构初探 《西安金融》 2001年第12期
[20] 冯军，关于我国国有商业银行治理结构若干问题的思考 《经济世界》 2001年第3期
[21] 李卉，我国城市商业银行治理结构研究《中南财经政法大学学报》2002年第5期
[22] 刘海平，论国有商业银行治理结构创新 《商业经济与管理》2002年第2期总第124期
[23] 刘海虹、郑愉，国有商业银行治理结构缺陷及改进《财贸经济》2002年第10期
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[2] 迟为国，《中国商业银行体制构造研究》，中国金融出版社
[3] 谢平、焦瑾璞，《中国商业银行改革》，经济科学出版社
[4] 曹欣从客户市场的变化看商业银行组织结构的调整《上海经济》2001年第2期
[5] 谢凝，浅谈商业银行组织结构的变化 《中国金融》2001年第1期
[6] 黄瑞峰，国有商业银行组织结构的改革与优化 《中国农业银行武汉培训学院学报》 2002年第2期
[7] 陈越进，商业银行运行机制需强经资金管理力度《金融改革》 1996年第5期
[8] 杨福海，关于建立商业银行运行机制的思考《金融理论与实践》1995年第4期
[9] 杨赛光，加快建设与完善商业银行运行机制的探讨《金融理论与实践》1997年第4期
[10] 李民伟，论中国近代商业银行运行机制 《甘肃社会科学》1996年第5期
[11] 贡志敏，论日本商业银行与企业的关系 《日本研究》 1996年第1期
[12] 郭云雄，商业银行与企业的关系的规范化《龙岩师专学报》 1996年第2期
[13] 金晓斌，主持银行：德国商业银行与企业关系的模式《德国研究》 1997年第3期
[14] 陈波，商业银行与企业的关系——博弈分析《银行与企业》1999年第3期
[15] 戴念龄，投资银行与商业银行 《现代商业银行》 2002年第2期
[16] 胡萌，论国有商业银行投资银行业务 《金融研究》 2002年第3期
[17] 冯晓莉，从国有商业银行治理结构看国有企业改革方向 《西安邮电学院学报》 2000年第2期
[18] 李方舟，信贷制度的设计与国有商业银行治理结构的形成 《西南金融》 2000年第2期
[19] 姬智，国有商业银行治理结构初探 《西安金融》 2001年第12期
[20] 冯军，关于我国国有商业银行治理结构若干问题的思考 《经济世界》 2001年第3期
[21] 李卉，我国城市商业银行治理结构研究《中南财经政法大学学报》2002年第5期
[22] 刘海平，论国有商业银行治理结构创新 《商业经济与管理》2002年第2期总第124期
[23] 刘海虹、郑愉，国有商业银行治理结构缺陷及改进《财贸经济》2002年第10期
[24] 肖腾文，国有商业银行治理结构初探《金融理论与实践》 1996年第10期
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