2008 年金融危机后，世界各国开始逐步重视对银行业的监管，尤其是弥补公司治理 方面的不足，以提升银行业自身抵抗风险的能力。针对此次危机中暴露出银行业机构在 公司治理中的缺陷，巴塞尔银行监管委员会（BCBS）发布《强化公司治理指导原则》， 明确政府监管者对银行业机构公司治理的监督管理责任，阐释了市场参与者和其他利益 相关者对于提升商业银行公司治理能力的作用。我国商业银行在快速发展的过程中暴露 出了越来越多的问题，分析银行业乱象和出现风险的深层次原因，与银行治理不健全有 绝对关系。同国有大型银行、全国性股份制商业银行相比，城市商业银行起步较晚，但 发展迅速，这对优化银行业竞争格局、增强银行业活力发挥了十分重要的作用。本文认 为，作为现代商业银行制度的核心，通过对 C 城商行公司治理模式的研究，能进一步推 动其实现高质量的发展。为深入研究 C 城商行的治理状况，本文对大量有关商业银行公 司治理的国内外研究进行总结，归纳出城市商业银行公司治理模式研究的框架。其次， 通过内部人士访谈、实地调研与数据资料收集相结合的方式，全面掌握 C 城商行公司治 理方面股权结构、股权管理、治理架构、激励机制、信息披露、关联交易、党组织建设 等相关信息，为深入分析 C 城商行公司治理存在问题奠定基矗最后，根据商业银行监 管评级的方法，本文从公司治理基本结构、决策机制、执行机制、监督机制、激励约束 机制等方面，对 C 城商行公司治理的现状进行了评价，发现其在公司治理方面存在的主 要问题，再结合各国商业银行公司治理典型模式的先进经验做法，对 C 城商行公司治理 问题的解决进行深入探究。 结合我国城市商业银行发展情况，本文将 C 城商行公司治理问题归纳为股权管理、 治理主体、治理机制三个方面的问题。首先，股权结构不合理，地方政府的“隐形”控 制，导致银行成为股东的“提款机”，损害小股东利益的情况极易发生。股东与股权管 理的不规范，在违反相关政策的同时，也存在很大的风险隐患。其次，相互制衡、运行 有效的治理主体结构是现代商业银行公司治理的核心，董事（会）、监事（会）、管理层 不能各司其职，对银行发展模式、内部控制、风险管理及战略难以形成合力，也就很难 共同推动银行的持续健康发展。最后，虽然 C 城商行建立了“三层一会”治理架构，但 是治理机制的不健全，让其难以发挥真正的作用。在分析 C 城商行公司治理存在的问题 的基础之上，进行深入分析，并提出解决措施。C 银行应进一步优化股权结构，加强股II 权管理，规范股东行为，形成相对稳定、高效的格局，培育良好的公司治理环境。同时， 从相互制衡的角度，需要不断完善公司治理架构。加强董事会职能建设，提高决策能力； 完善监督机制，提高监事会监督管理水平；创新工作机制，坚持党的领导。此外，注重 银行长远发展，建立起与自身发展相适应的激励机制。加强关联交易管理机制建设，健 全重大信息披露机制。最后，基于银行的特殊性，更需要坚持利益相关者参与的共同治 理，构建运行高效、制衡有效的风险管理和内部控制模式。同时，公司治理的完善，既 离不开政府监管部门促进，也离不开资本市尝职业经理人市场等外部市场的约束，外 部监管与市场约束并重是当今世界银行治理的发展趋势。 关键词：公司治理；治理机制；治理主体；股权管理；城市商业银行III Abstract After the 2008 financial crisis, countries around the world began to pay attention to the supervision of the banking industry, especially to make up for the deficiencies in corporate governance. The BCBS issued Principles for enhancing corporate governance in 2010, which clarify the supervision responsibility and explain the role of stakeholders and market participants in strengthening corporate governance. During the rapid development, more problems associate with corporate governance have been exposed in China's commercial banks. Compare with large banks, city commercial banks start late, but develop rapidly. This play an important role in optimizing the competitive pattern and enhancing the vitality of the banking industry. We think, the study on C city commercial bank can further promote its high-quality development. Firstly, we summarize a large number of studies on corporate governance of commercial banks, and induce the basic framework. Secondly, combine personal work practice with data collection, we know the basic information of C bank, such as ownership structure, stock right management, governance structure, information disclosure, related party transactions, incentive mechanism. It lays a foundation for a comprehensive analysis. Finally, through the evaluation of corporate governance, refer to the advanced practices of corporate governance models of major commercial banks, we can further explore the corporate governance of C bank. This paper summarizes three problems of C bank in corporate governance: equity management, governance subjects and governance mechanism. Firstly, the unreasonable shareholding structure and the invisible control of local government lead bank to become shareholders’ATM, which is extremely easy to damage the interests of minority shareholders. Shareholders and equity management is not standardized, hide huge risks. Secondly, effective and balanced governance structure is important. The directors, supervisors and managers cannot perform their respective functions, makes it difficult to form a joint force on the bank's development and risk management, thus making it difficult to promote sustainable and healthy development. Finally, although modern governance structure have established, the unsound governance mechanism makes it difficult to play a real role. Based on the analysis of problems in C bank, we thought deeply and explored solutions. C bank should furtherIV optimize its equity structure, strengthen equity management, standardize shareholder behavior, which is conducive to cultivate a good corporate governance environment. From the perspective of balance, C bank should improve the corporate governance structure, such as the directors’ function construction, supervision mechanism and innovative working mechanism. In addition, pay attention to the long-term development, establish their own suitable incentive mechanism, strengthen the management of connected transactions and improve information disclosure mechanism. Finally, based on the particularity of banks, it is necessary to insist common governance with the participation of stakeholders, and build a effective risk management and internal control mode. The improvement of corporate governance cannot be achieved without capital and manager market constraint, as well as the promotion of regulatory authorities. It is the trend to attach equal importance to market constraints and external supervision. Key Words: Corporate governance；Governance mechanism；Governance body；Equity management；City commercial banksV 目录 1 绪论............................................................................................................................1 1.1 研究背景及意义.............................................................................................1 1.1.1 研究背景..............................................................................................1 1.1.2 研究意义..............................................................................................2 1.2 商业银行公司治理含义.................................................................................4 1.3 国内外研究述评.............................................................................................5 1.3.1 国外研究现状......................................................................................5 1.3.2 国内研究现状......................................................................................6 1.3.3 综合述评..............................................................................................7 1.4 研究方法和技术路线图.................................................................................8 1.4.1 研究方法..............................................................................................8 1.4.2 技术路线图..........................................................................................9 1.5 创新点及不足.................................................................................................9 2 C 城商行公司治理现状分析...................................................................................10 2.1 C 城商行基本情况........................................................................................10 2.1.1 C 城商行简介.....................................................................................10 2.1.2 历史沿革............................................................................................11 2.2 C 城商行公司治理现状................................................................................12 2.2.1 组织架构............................................................................................12 2.2.2 薪酬激励机制....................................................................................13 2.3 C 城商行公司治理现状评价........................................................................14 2.4 C 城商行公司治理存在问题及原因............................................................17 2.4.1 股权与股东管理存在问题及原因....................................................17 2.4.2 治理主体存在问题及原因................................................................19 2.4.3 治理机制存在问题及原因................................................................21VI 3 商业银行公司治理典型模式借鉴..........................................................................24 3.1 英美治理模式...............................................................................................24 3.2 日德治理模式...............................................................................................25 3.3 东南亚治理模式...........................................................................................26 3.4 比较分析与启示...........................................................................................27 4 C 城商行公司治理模式改进措施...........................................................................29 4.1 股权管理改进措施.......................................................................................29 4.1.1 优化股权结构，实现多元化............................................................29 4.1.2 加强股权管理，规范股东行为........................................................29 4.2 治理主体改进措施.......................................................................................30 4.2.1 加强董事会履职有效性建设............................................................30 4.2.2 提高监事会监督管理水平................................................................31 4.2.3 重视党委会治理功能的发挥............................................................31 4.3 治理机制改进措施.......................................................................................32 4.3.1 完善薪酬激励机制............................................................................32 4.3.2 健全信息披露机制............................................................................33 4.3.3 加强关联交易管理机制建设............................................................34 5 C 城商行公司治理改进保障措施...........................................................................35 5.1 利益相关者参与的共同治理.......................................................................35 5.2 提升风险治理和内部控制水平...................................................................35 5.3 发挥外部治理机制作用...............................................................................36 结论..............................................................................................................................37