摘要现阶段，我国企业的融资大部分还是靠银行的信用。企业是社会的“细胞"，银行在现代经济社会中扮演了举足轻重的作用。随着我国银行业的改制和逐步开放，银行业惨烈的竞争已经拉开序幕，国内上市商业银行面临着西方发达国家知名外资银行的竞争。但是我国商业银行的公司治理尚处在初级阶段，要在同外资银行的激烈竞争中立于不败之地，必须在有限的时间内加快完善我国商业银行的公司治理机制，提高银行业绩水平。由于银行业的特殊行业特征，以及严格的行业监管和管制，使得商业银行的外部治理机制作用有限，内部治理是核心。因此，本文重点研究商业银行内部治理及其对业绩的影响。本文分别从股权结构、董事会、监事会和高管薪酬四个方面出发，以我国上市银行为样本，通过理论和实证分析银行内部治理及其对业绩的影响，并结合我国商业银行内部治理的现状和缺陷，对商业银行内部治理提出相应的建议，以便银行提高经营业绩，增强竞争力。实证分析得出，第一大股东的国有性质和控股能力对银行业绩有正面影响，前五大股东持股比例之和以及董事会规模对银行业绩有负面影响。另外，独立董事比例、执行董事比例、监事会相关因素、高管薪酬对银行业绩都没有显著影响。说明我国上市银行的股权集中度偏高，董事会规模偏大，独立董事制度和监事会制度没有发挥应有的作用，高管薪酬制度的设计不科学。针对这些问题，提出对我国银行内部治理的四大建议：调整股权结构，促成高效的董事会治理，赋予监事会更大的权限，建立高效的高级管理层激励机制。关键词：内部治理；银行业绩；实证分析ABSTRACTAtthisstage,mostofthefinancingofenterprisesinChinastillrelyonbankcredit.Theenterpriseisthe"cell"ofsociety,banksplayapivotalroleinmoderneconomicsociety.WiththerestructuringofChina'sbankingindustryandthegradualopeningupofthebankingsectorfiercecompetitionhaskickedoffthedomesticmarketcommercialbanksfacecompetitionfromwell-knownforeignbanksindevelopedWesterncountries.ButthecorporategovernanceofcommercialbanksinChinaisstillinitsearlystages,infiercecompetitionwithforeignbanksinaninvinciblepositionmustbewithinthelimitedtimetospeedupcorporategovernance,improveChina'scommercialbankstoraisethelevelofbankperformance.Specificindustrycharacteristicsofthebankingsector,aswellasstrictindustryregulationandcontrol,makesthelimitedroleofexternalgovernancemechanismforcommercialbanks,internalgovernanceisthecore.Inthispaper,startingfromthefouraspectsoftheownershipstructure,boardofsupervisors,andexecutivecompensation,tothesampleoflistedbanksinChina,throughtheoreticalandempiricalanalysisofbanks'internalgovernanceanditsimpactonperformance,combinedwiththestatusofChina'scommercialbanks'internalgovernanceanddefectsintheinternalgovernanceofcommercialbankstomakeappropriaterecommendationsfortheBanktoimprovetheirbusinessperformanceandenhancetheircompetitiveness.Empiricalanalysis,thelargestshareholderofstate-ownedpropertiesandholdingabilityhaveapositiveimpactonbankperformance,thetopfiveshareholdersproportionandthesizeoftheboardofbankperformancehaveanegativeimpact.Inaddition,theproportionofindependentdirectors,executivedirectoroftheproportion,theBoardofSupervisorsrelatedfactors,executivecompensationonbankperformancehavenosignificantimpact.OnChina'slistedbanks,ownershipconcentrationhigh,boardsizeistoolarge,thesystemofindependentdirectorsandboardofsupervisorssystemdoesnotplayitsduerole,theexecutivepaysystemdesignunscientific.Solvetheseproblems,thefourrecommendationsonbanks'internalgovernanceinChina:toadjusttheownershipstructure,contributedtotheefficientgovernanceoftheboardofdirectorstogivethegreaterauthorityoftheboardofsupervisors,theestablishmentof...
