农村商业银行是我国银行业体系的重要组成部分，是服务“三农”及小微企业的 主力军，而规范、科学的公司治理结构是农村商业银行形成有效自我约束、防范各类 金融风险、树立良好市场形象和实现健康可持续发展的坚实基础。自 2013 年原银监 会发布《商业银行公司治理指引》以来，农村商业银行公司治理结构逐渐由“形似” 向“神似”转变。中国银保监会将 2018 年定为农村商业银行“强化公司治理年”， 明确指出要高度重视农村商业银行“强化公司治理年”工作，深刻认识建立和完善中 国特色公司治理结构是贯彻落实党的十九大精神、推进国家治理体系和治理能力现代 化的一项重要举措。 Y 农村商业银行是亳州市最早改制完成的农村商业银行，也是目前亳州辖内资产 规模最大、盈利水平最高的农村商业银行。本文以 Y 农村商业银行公司治理结构为研 究对象，首先归纳总结了农村商业银行相关概念、公司治理结构理论及优化目标，接 着分析了 Y 农村商业银行公司治理结构的现状，然后深入探究了该农村商业银行公司 治理结构存在的问题，认为该行存在治理结构未能体现支农战略定位、三会一层职责 定位混乱、治理主体履职不尽责、股权结构不合理、激励约束机制不完善等诸多问题 需进一步完善。最后剖析了问题产生的原因，并结合工作实际，提出了公司治理结构 优化对策，包括将支农战略定位融入公司治理结构、明晰主体权责边界、强化主体履 职尽责、完善股权结构、优化激励约束机制等。 关键词：农村商业银行；公司治理；结构优化I ABSTRACT Rural commercial banks are an important part of China’s banking system and the main force serving the “three rural”and small and micro enterprises. Standardized and scientific corporate governance is the solid foundation for rural commercial banks to form effective self-restraint, prevent all kinds of financial risks, establish a good market image and realize healthy and sustainable development. Since the former CBRC issued the “Guidelines on Corporate Governance of Commercial Banks”in 2013, the corporate governance of rural commercial banks has gradually changed from “similar in appearance” to “similar in spirit”. The China Banking Regulatory Commission has designated 2018 as the “Year of Strengthening Corporate Governance” for rural commercial banks. It has clearly pointed out that it is necessary to attach great importance to the work of the “Year of Strengthening Corporate Governance”for rural commercial banks. It is an important measure to implement the Party’s 19 major spirits, and to promote the modernization of the national governance system and governance capability by deeply understanding the establishment and improvement of the corporate governance mechanism with Chinese characteristics. Y Rural Commercial Bank is the earliest rural commercial bank restructured in Bozhou City. It is also the rural commercial bank with the largest asset scale and the highest profit level under Bozhou’s jurisdiction. This paper takes the corporate governance structure of Y rural commercial bank as the research object, firstly summarizes the relevant concepts and governance theories of rural commercial bank company, then analyzes the current situation of corporate governance of Y rural commercial bank, and then deeply explores the problems existing in the corporate governance structure of the rural commercial bank. It is believed that there are many problems in the bank, such as the governance structure fails to reflect the strategic orientation of supporting agriculture, the three-level and one-level responsibilities are confused, the governance subjects are not responsible for their duties, the ownership structure is unreasonable, and the incentive and restraint mechanism is not perfect, which need to be further improved. Finally, the paper analyzes the causes of the problems and puts forward the countermeasures for optimizing the corporate governance structure, including integrating the strategic orientation of supporting agriculture into the corporate governance structure, clarifying the boundaries of the main body’s rights and responsibilities, strengthening the main body’s duty andII responsibility, improving the ownership structure, optimizing the incentive and restraint mechanism, etc. KEYWORDS: rural commercial bank; corporate governance; structure optimization1 目 录 第一章 绪论...................................................................................................1 第一节 研究背景与研究意义 ........................................................................................ 1 一、研究背景................................................................................................................ 1 二、研究意义................................................................................................................ 2 第二节 文献综述 ............................................................................................................ 2 一、国外文献综述........................................................................................................ 2 二、国内文献综述........................................................................................................ 3 三、文献综合评述........................................................................................................ 4 第二节 研究内容和研究方法 ........................................................................................ 4 一、研究内容................................................................................................................ 4 二、研究方法................................................................................................................ 7 第二章 概念界定与理论基础.......................................................................8 第一节 相关概念界定 .................................................................................................... 8 一、农村商业银行........................................................................................................ 8 二、公司治理结构........................................................................................................ 8 第二节 公司治理结构的理论基础 .............................................................................. 10 一、产权理论.............................................................................................................. 10 二、契约理论.............................................................................................................. 11 三、委托-代理理论..................................................................................................... 11 四、利益相关者理论.................................................................................................. 12 第三节 商业银行公司治理结构优化目标 .................................................................. 13 第三章 Y 农村商业银行公司治理结构现状分析.....................................14 第一节 Y 农村商业银行概况....................................................................................... 14 一、发展历程.............................................................................................................. 14 二、业务规模.............................................................................................................. 14 三、财务状况.............................................................................................................. 15 第二节 Y 农商行公司治理结构.................................................................................... 16 一、股东大会.............................................................................................................. 172 二、董事会.................................................................................................................. 17 三、监事会.................................................................................................................. 17 四、高级管理层.......................................................................................................... 17 第三节 商业银行公司治理结构对比分析 .................................................................. 19 一、工商银行公司治理结构概况.......................................................................