【作者】 杨建新；

【导师】 屈文洲；

【作者基本信息】 厦门大学 ， 工商管理， 2007， 硕士

【摘要】 亚洲金融危机的经验表明,缺乏良好的公司治理是导致金融危机的重要原因,并由此得出“治理重于管理”的结论。良好的银行公司治理不仅是银行风险管理和内部控制有效性的前提条件,而且是商业银行实行稳健经营持续发展的最终保证。因此,研究国际上先进的公司治理模式和改革经验,并将其应用到我国邮政储蓄银行公司治理的构建与改革实际中,这既是一个崭新的课题,也将具有重要的和深远的现实意义。本文首先从委托代理关系及其代理问题入手,分析了公司治理的内涵与作用,以及银行公司治理的特殊性,然后在回顾我国邮政储蓄的历史沿革与开办背景、发展现状与积极作用的基础上,深入分析了邮政储蓄在公司治理方面所面临的市场定位不清、发展战略不明,产权结构单一、制衡功能失效,管理模式缺陷、管理机制不畅,绩效考核不力,内部控制薄弱、操作风险突出,外部监管局限和信息披露缺失等一系列问题。接着,从不同层面介绍了银行公司治理模式以及邮政储蓄改革的经验做法。既比较了国际上通行的英美模式、德法模式和日本模式三类公司治理模式,又介绍了德国邮政银行改革、日本邮政储蓄改革和荷兰邮政银行改革经验,尤其是总结分析了我国国有银行公司治理改革经验,这对于邮政储蓄银行公司治理的构建与改革具有重要借鉴作用。最后,根据我国邮政储蓄银行的实际,提出了明确邮政储蓄银行市场定位与战略目标,改革邮政储蓄银行产权结构,建立健全公司治理架构,合理设置组织机构,建立有效的激励机制和约束机制,完善内部控制、强化管理层人员的专业素质和勤勉尽职,构建风险管理体系,加强信息披露工作等的政策建议。更多还原

【Abstract】 The experience of the Asian financial crisis indicated that the lack of a good corporate governance is an important cause of a financial crisis, and thereby we could draw the conclusions "governance is important more than management". A good corporate governance of the bank is not only the precondition of the efficiency of the bank risk management and internal control, but also the ultimate guarantee which leads the commercial banks into steady fare and continued development. Therefore, to study the advanced corporate governance model and the reform experience in the world, and apply it to practice of corporate governance reform and the construction of China’s post savings bank, it’s not only a brand-new topic, but also with important and profound realistic meaning.Starting with the issue of the relationship of consign and agent firstly, this article analyzes the connotation and function of corporate governance, and the particularity of bank corporate governance. Based on a review about the history evolution and the launching background and the development status quo and the positive effect of China’s postal savings, this article analysis thoroughly a series of problems in side of corporate governance of postal savings, such as the market orientation and strategic objectives unclear, a single property rights, the restricting function failure, the defect of management model, and poor management system, a loose performance appraisal, internal control weaknesses, the operation risk highlighted, the limitations of external supervision, the lack of information disclosure, etc.Then, it introduces some experiences and practices about the bank corporate governance model and postal savings reform from different aspects, after comparing the internationally accepted three types of corporate governance model, that is England and American model, Germany and France model and the Japanese model, and introducing the reform experience of Germany post bank and Japanese postal savings and Holland postal bank, it summary and analysis especially the corporate governance and its reform experiences of China’s state-owned banks. It will be a valuable reference for the construction and reform of the corporate governance of China’s post savings bank.Finally, according the practicality of China’s postal savings bank, this article presents policy proposals of postal savings bank in the following sides: to define its market orientation and strategic objectives, to reform the structure of property rights, to establish a sound corporate governance structure, to set up a reasonable organization, and an effective incentive and restraint system, to improve internal control, to strengthen the managers’ professional quality and assiduity responsibility, to construct the risk management system, to strengthen the task of the information announce, etc.更多还原