银行参与国有上市公司内部监管制度研究

发布时间：2018-05-08 06:19

本文选题：银行 + 公司治理　；参考：《福州大学》2010年硕士论文

【摘要】：由于历史原因，我国的银行和国有企业之间存在紧密的联系，银行作为国有企业资金的主要提供者，，始终在国有企业融资结构占有重要地位。但是与之不匹配的是，银行的债权利益经常受到损害。银行对于资金的使用情况、公司的动态经营情况没有一个渠道能够主动了解。更多的只能被动的接受公司所提供的信息。现阶段在我国公司的信息披露上还存在着诸多的问题。对银行债权保护的需求呼吁着银行能够捅破和公司之间相互隔阂的窗户纸，进入公司的内部治理机构，主动了解公司的经营和财务信息。而从我国国有上市公司的角度来讲，虽然经过了改制，但是内部治理机制仍然存在着诸多的问题。主要体现在内部人控制问题严重，没有相应的制衡力量。而银行作为有动力且有能力的监督主体，参与到公司的内部监管对于改善公司的治理结构也大有裨益。文章分为五个部分对银行参与公司内部监管制度进行分析。第一部分从制度设计的必要性的角度出发，从银行本身、国有上市公司以及其他债权人等多方面的利益考量出发，阐述了银行参与内部监管制度设立的的必要性和紧迫性。第二部分对于银行参与公司内部监管制度所依托的理论基础进行了详细的阐述和评析。通过利益相关者理论以及现代契约理论的分析，指出其在促进公司治理方面的积极意义，也指出其可能存在的问题，应予以辩证的看待。第三部分着重阐述我国和国外关于银行参与公司内部监管的实践。通过比较彼此制度设计的相同点和不同点，对于其存在的优点以及不足都予以详细的分析，指出我国在未来制度设计中所应该注意的地方。第四部分是银行参与国有上市公司内部监管的制度设计，这也是文章的重点所在。该部分阐述银行参与公司内部监管的路径选择，银行所享有的监管权利内容以及权利在行使时必要的限制，系统地构建银行参与公司内部监管的制度框架。第五部分是关于银行参与公司内部监管制度在公司法的相呼应的规定。主要从引进银行外部监事、确立新的监事权利行事方式以及强化银行监事的监督权利三个方面实现银行对公司的有效监督。
[Abstract]:Due to the historical reasons , there is a close relationship between China ' s banks and state - owned enterprises . Banks , as the main providers of money in state - owned enterprises , always play an important role in the financing structure of state - owned enterprises .

The article is divided into five parts to analyze the bank ' s participation in the internal supervision system of the company .

In the first part , from the point of view of the necessity of the system design , the necessity and urgency of the bank ' s participation in the internal supervision system are expounded from the interests of the bank itself , the state - owned listed company and other creditors .

The second part describes and analyzes the theory foundation of the bank ' s participation in the internal supervision system of the company . Through the analysis of stakeholder theory and modern contract theory , it points out its positive significance in promoting corporate governance , and points out its potential problems and should be viewed as dialectical .

The third part focuses on the practice of our country and foreign countries ' participation in the internal regulation of the company . By comparing the similarities and differences between each other ' s system design , we analyze the advantages and shortcomings of our country in detail , and point out the place that our country should pay attention to in the future system design .

The fourth part is the system design of the bank ' s participation in the internal supervision of the state - owned listed company , which is also the focus of the article . This part describes the path choice of the bank ' s participation in the internal supervision of the company , the content of the supervision right enjoyed by the bank and the necessary restriction on the exercise of the rights , and systematically constructs the institutional framework of the bank ' s participation in the internal regulation of the company .

The fifth part is about the regulation of the bank ' s participation in the company ' s internal supervision system in the company law . The effective supervision of the bank to the company is realized mainly from the introduction of the external supervisor of the bank , the establishment of the new supervisor ' s rights and the strengthening of the supervision right of the bank supervisor .

【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【参考文献】