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扩张，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ResearchontheBankruptcyofBaoshangBankfromthePerspectiveofCorporateGovernanceAbstractAfterthereformandopeningup,China'seconomyhasdevelopedrapidly.China'sbankingindustry,especiallysmallandmedium-sizedcommercialbanks,playsanimportantroleinthedevelopmentofmarketeconomyatthisstage.Itisakeyfinancialinstitutionaffectingthedevelopmentofsmallandmedium-sizedenterprisesandlocalenterprises,andisofgreatsignificancetomaintainfinancialstability.Asthecoreofmodernbankingsystem,corporategovernanceisnotonlythepremiseforthehealthydevelopmentofsmallandmedium-sizedbanks,butalsothekeytoreducetheriskofsmallandmedium-sizedbanks.Thecbcircalsotakesimprovingthecorporategovernancestructureastheprimarytasktomaintainthestabilityofthebankingindustry.Inrecentyears,theriskeventsofsmallandmedium-sizedbankscausedbypoorcorporategovernanceoccurfrequently.Thebankruptcyofsubcontractorbanksisariskexposureeventofsmallandmedium-sizedbankswithgreatimpact.Asalargebankamongsmallandmedium-sizedbanks,thebankruptcyofsubcontractorbankshashadacertainimpactondepositors,relevantinstitutionsandeventhewholebankingindustry.Amongthereasonsforthebankruptcyofsubcontractorbanks,thelackofcorporategovernanceisthemostimportantreasonfortheirriskexposure.TheanalysisofthefailureofcorporategovernanceofsubcontractorbankscanhelpChina'ssmallandmedium-sizedbanksimprovethelevelofcorporategovernance,avoidtherecurrenceofthebankruptcyofsubcontractorbanks,andmaintainChina'sfinancialstability.OnNovember23,2020,thesubcontractorbankofficiallyenteredthebankruptcyprocedure,whichisthethirdbanktoclosedownafterHainanDevelopmentBankandHebeiSuningShangcunCreditUnion.Fromtheperspectiveofcorporategovernance,it'sdeeplyanalyzesthemainreasonsforthebankruptcyofsubcontractorbanksfromthefouraspectsofmajorshareholdercontrol,internalcontrolfailure,relatedpartytransactionsandinformationdisclosure,andputsforwardrelevantsuggestionstorelevanturbancommercialbanksandbankregulators.KeyWords：BaotouCommercialBank;CorporateGovernance;CityCommercialBank目录摘要....................................................................................................................................IAbstract..................................................................................................................................II一、引言.....................................................................................................................
