公司治理视角下包商银行破产事件研究

公司治理视角下包商银行破产事件研究摘要改革开放以来，伴随着我国经济的快速增长，我国银行业尤其是中小商业银行在这一阶段也得到了迅猛发展，中小银行作为服务中小企业、地方性企业发展的关键金融机构，对维护金融稳定具有重要的意义。而公司治理作为现代银行制度的核心，是中小银行健康发展的前提，更是降低中小银行风险的关键，银保监会也将健全公司治理结构作为维持银行业稳定的首要任务。近年来，随着中小银行的无序护张，因公司治理不善导致的中小银行风险事件频繁发生，其中，包商银行破产就是影响较大的中小银行风险暴露事件。作为中小银行中体量较大的银行，包商银行破产对储户、相关机构乃至整个银行业都造成了一定程度的影响。因此，对包商银行公司治理失败事件进行分析，总结我国中小银行在公司治理方面的缺失，可以提升我国中小银行提高公司治理水平，促进中小银行合规、健康发展，维护我国金融稳定。基于上述背景，本文从公司治理的角度分别从大股东控制、内部控制失效、关联交易、信息披露和吸收资金成本五个方面出发，分析了包商银行破产的主要原因，并对相关城商行以及银行监管机构提出相关建议。关键词：包商银行：公司治理：城商行-I-Research on the Bankruptcy of Baoshang Bank from the Perspective of Corporate GovernanceAbstractAfter the reform and opening up,China's economy has developed rapidly.China'sbanking industry,especially small and medium-sized commercial banks,plays animportant role in the development of market economy at this stage.It is a key financialinstitution affecting the development of small and medium-sized enterprises and localenterprises,and is of great significance to maintain financial stability.As the core ofmodern banking system,corporate governance is not only the premise for the healthydevelopment of small and medium-sized banks,but also the key to reduce the risk of smalland medium-sized banks.The cbcirc also takes improving the corporate governancestructure as the primary task to maintain the stability of the banking industry.In recentyears,the risk events of small and medium-sized banks caused by poor corporategovernance occur frequently.The bankruptcy of subcontractor banks is a risk exposureevent of small and medium-sized banks with great impact.As a large bank among smalland medium-sized banks,the bankruptcy of subcontractor banks has had a certain impacton depositors,relevant institutions and even the whole banking industry.Among thereasons for the bankruptcy of subcontractor banks,the lack of corporate governance is themost important reason for their risk exposure.The analysis of the failure of corporategovernance of subcontractor banks can help China's small and medium-sized banksimprove the level of corporate governance,avoid the recurrence of the bankruptcy ofsubcontractor banks,and maintain China's financial stability.On November 23,2020,thesubcontractor bank officially entered the bankruptcy procedure,which is the third bank toclose down after Hainan Development Bank and Hebei Suning Shang cun Credit Union.From the perspective of corporate governance,it's deeply analyzes the main reasons for thebankruptcy of subcontractor banks from the four aspects of major shareholder control,internal control failure,related party transactions and information disclosure,and putsforward relevant suggestions to relevant urban commercial banks and bank regulators.Key Words:Baotou Commercial Bank;Corporate Governance City Commercial BankII-目录摘要...Abstract…一、引言…5(一)研究背景(二)研究目的与意义.5(三)研究思路与研究内容6(四)研究方法与拟创新之处.61.研究方法…62.拟创新点二、概念解析与文献综述.….7(一)概念解析..71.城商行..72.公司治理.……73.商业银行公司治理.7(二)文献综述71.关于国内商业银行公司治理的研究.72.关于国外商业银行公司治理的研究.….8三、包商银行破产案例介绍.10(一)包商银行的成立和发展…10(二)包商银行破产事件始末10四、基于公