【作者】 于洋；

【导师】 徐传谌；

【作者基本信息】 吉林大学 ， 产业经济学， 2004， 硕士

【摘要】 本文共分五个部分： 第一部分，导言，是问题的提出部分。国有商业银行是中国银行业的核心，进而可以说是中国金融业的核心，四大国有商业银行是我国金融体系的绝对主力和主体，在我国经济发展中发挥着举足轻重的作用。加入WTO，中国已经对外明确了开放银行业的时间表，如何在开放的环境中加快国有商业银行的改革，适应国际化的需要，是我们亟待解决的问题。而十多年来，国有商业银行已经进行的一些改革大都是在转变国有商业银行的经营机制上做文章，改革还没有真正触及具有实质意义的、难度更大的、更深层次的体制，因此，四大国有商业银行的不良资产比例依然过高、资本充足率依然较低、经营业绩依然不甚理想、垄断程度依然较严重、国际竞争力依然较低，中国银行业有必要重新检讨其业务模式，制定清晰的战略发展计划，并增加业务能力，以角逐新一轮的竞争环境。 第二部分，概述我国银行业的总体情况和我国国有商业银行所面临的问题。在全部银行业金融机构中，四家国有独资商业银行长期以来在促进经济发展和维护社会稳定方面发挥着重要作用。四家银行资产约占全部银行业资产的55%，在国有重点企业贷款中，四家银行份额约占80%；在国有重点建设贷款中，四家银行份额约占70%。但由于经济体制转轨和经济结构调整，以及商业银行治理结构、内部控制机制等方面存在的缺陷，中国银行业积聚了一定的风险。随着中国经济的快速发展、国家的支持、银行业自身的努力和监管的加强，这些风险正不断得到化解。近年来，我国银行业特别是四家银行不断采取措施加强管理，推进各项改革，并取得了一定成效。但我国的国有商业银行改革过程中仍然存在着资本充足率较低、经营规摸过大、盈利水平偏低、资产质量下降等一系列问题。第三部分，对国有商业银行存在问题的经济学分析。从商业银行的特点入手，分别进行了国有商业银行存在问题的产权分析和国有商业银行不良贷款的形成机理剖析。商业银行与一般工商企业一样，是以营利为目的的企业。商业银行具有从事业务经营所需要的自有资本，它依法自主经营、自负盈亏，以利润<WP=47>为目标，并以其全部法人财产对外承担责任。商业银行以利润最大化为自己的目的。但商业银行又是不同于一般工商企业的特殊企业。其特殊性具体表现在经营对象的差异。工商企业经营的是具有一定使用价值的商品，从事商品生产的流通；而商业银行经营的是特殊商品--货币。因此，商业银行是一种与工商企业有所区别的特殊企业--金融企业。商业银行有它特殊的经营性、社会性和服务性等特征，它是一种特殊的“商业企业”、“宏观企业”和“公用企业”。商业银行的特殊商业企业特征决定它必须保持一定规模并以“效益性、安全性、流动性”为经营原则。商业银行的经营风险与一般的生产企业相比，具有全程性、不确定性或多变性、风险损失的突发性等特点。对于国有商业银行存在问题的产权分析是根据现代制度经济学理论的基本思想。企业作为一种组织形式，在本质上是一种产权交易方式或契约安排，不同的产权安排必然规定着不同的责权利关系和相应的管理决策结构，从而规定着不同的利益激励机制，行为约束机制和相应的行为目标与行为形式，并深刻地影响着金融企业的运行效率。国有商业银行的产权是非均衡的，存在着所有者“虚置”、产权边界不清晰、资产权责不明确等问题。对于国有商业银行不良贷款的形成机理剖析，笔者认为，在现行的制度和体制框架下，经过成本和利益的充分比较，涉及贷款行为的相关机构、人员的博弈行为和选择结果，是造成国有商业银行不良贷款产生、累积和前清后积的根本原因，而政策变化、经济周期、行业兴衰及地区经济状况等因素只是外部影响因素，这些因素只有通过根本原因才起作用。归根到底，人的因素是第一位的，这里的“人”泛指借贷双方和与贷款行为有关联的机构和人员。第四部分，国有商业银行的改制上市的研究。国有商业银行上市，从国有企业到现代企业，是一个巨大的制度跨越。改制与上市不能一步到位，更不能毕其功于一役，否则，就会给未来的发展留下隐患。因此，比较稳妥的方式还是将转制与上市分开，在国有商业银行进行了比较彻底的产权变革、比较明显的结构调整和比较重大的观念创新以后，再逐步地把其推向股票的二级市场，以避免在股份制改造中重蹈“吃夹生饭”的覆辙。笔者认为，我国国有商业银行改革问题的基本途径是分三步走进行改制上<WP=48>市。第一步是四大行“自己内部做家庭作业”，完善国有商业银行的法人治理结构，完善内部控制机制，解决不良贷款和内部经营机制问题；第二步是参照国际商业银行的管理方式，改变国家单一出资的模式，对国有商业银行进行股份制改造；第三步，有条件的国有商业银行公开上市。1．完善国有商业银行的法人治理结构未来四家银行公司治理改革有八个主要方向：一是建立规范的股东大会、董事会、监事会制度；二是引进国内外战略投资者，改变单一的股权结构，实现投资主体多元化；三是制定清晰明确的发展战略，实现利润的最大化；四是建立科学的决策体系、健全的内部控制机制和完善的风险管理体制，加快完善更多还原

【Abstract】 The paper includes five sections:The first section: introduction, which brings forward the questions. State-owned commercial bank (SOCB), which is the core of China’s banking, is also the core of China’s financial industry. As the absolute main force and main body of financial system, the four SOCBs play very important part in our economic development. Entry into WTO has made China nailed down the timetable of the opening of our banking, thus, how to quicken the reform of SOCB in an opening circumstance to adapt to internationalization, is a problem needs to be solved urgently. In more than 10 years, the reform has been taken are around the change of SOCB’ management mechanism, none of them has in deed touched the system which is more significant, more difficult and more deep-seated. The four SOCBs still have high proportion of bad assets, low capital abundance rate, mediocre management achievement as well as serious monopoly and low international competition force, therefore, it is necessary for China’s banking to renewedly analyzed its operation mode, establish clear strategic plan of development, increase its operation ability so as to contend in the new round of competition circumstanceThe second section: a summarize of the total circs of our banking and the problems that our SOCBs are confronted with. Among all the financial institutions of the banking, the four SOCBs have been playing important part in promoting economic development and maintaining social stability. The four SOCBs occupy 55 percent of total banking assets, 80 percent of main SOEs’ loan and 70 percent of stated-owned basilic constructing loan.However, because of the transformation of economy system and the adjustment of economy structure, as well as the limitation exists in the areas such as SOCB’ management structure and inside control mechanism, China’s banking has accumulated a certain degree of risk. With the rapid development of China’ economy and the support of the government, along with the own effort of banking and the enhancement of regulation, the risks are reducing.These years, our banking, especially the four SOCBs have been adopting <WP=51>measures to enhance management and advancing various reforms, which have gained a certain effect. But there are still series of problems that exist in the process of our SOCB’s transformation such as low capital abundance rate, over scale of management, low payoff level and drop of asset quality.The third part: the economic analysis of problems exists in the SOCB. Start with the character of SOCB; it analyzes respectively the property right of SOCB and the formation mechanism of the SOCB’s bad loan.Like the common enterprise, commercial bank aims at profit. It has its own capital to do the operation legally and assume sole responsibility for its profits or losses. It aims at profit maximization and responds to external with all its corporation property. But unlike the common enterprise, commercial bank is a special enterprise that has different operation object. Common enterprise deal in commodity with use value, and deal with the currency of the commodity; But what the commercial bank deals in is a special commodity-currency. Therefore, commercial bank is a special enterprise--which is different from the common enterprises--finance enterprise.Commercial bank is characterized with management, socialization and service; it is a special “commercial enterprise”, “macro-enterprise” and “public enterprise”. The character of “special commercial enterprise” decides the commercial bank to keep a certain scale and take “benefit, security, liquidity” as its management principle.Compared to common enterprise, the risk of commercial bank has the characters of whole process, uncertainty, levity and the burst out of risk losing.The property right analysis on the SOCB is based on the theory of modern institutional economics. As an organization form, enterprise is essentially a property right dealing mode or an arrangement of contract. Different arrangement of property right更多还原