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论文编号：	2197
作者编号：	2220070934
上传时间：	2010/1/20 10:38:49
中文题目：	公司治理评价在商业银行授信审批实务中的应用研究
英文题目：	Application Research of Corporate Governance Evaluation
指导老师：	李维安
中文关键字：	公司治理 商业银行 授信审批 信用评级 实证研究
英文关键字：	corporate governance, commercial bank, credit approval, credit rating, empirical study
中文摘要：	现代商业银行对授信客户的评价有两种导向，即，公司主观评价导向和公司绩效导向，自国有商业银行股改以来，后者逐渐占据主导地位，因为公司绩效导向的评价模式更依赖于传统的财务分析，通过对企业过去几个经营周期的业绩进行量化分析和横向比较，选择出目标客户；其缺点在于缺乏对未来经营形势的基本判断，难于用科学的方法鉴别其长远规划的可靠性、稳健经营的持久性和企业的生命力，使得银行对授信客户群结构的调整和规划缺乏有效的系统认知。因此，现代银行业的审批模式中逐步引入了对公司治理方面的评价。但随着公司治理的各类学说日益发展，广大商业银行又陷入了难于找寻一个适合中国国情的、系统化的、具权威性的评价体系的困境。 由李维安教授发轫的公司治理指数学说引导了业界在多种理论间的不休争论，对股东、利益相关者、董事会、监事会、管理层和信息披露六大主要层次进行了精确、合理的量化。本文从商业银行信贷审批角度出发，对公司治理相关学说进行辩证探析，结合银行审批流程分析公司治理评价对银行审批工作的重要意义，并运用适当的统计分析方法对真实案例进行实证研究，验证了公司治理指数体系的导向性作用，并充分揭示了公司治理指数与商业银行审批有机结合的可行性，为商业银行全面、系统、科学的评价授信客户开创崭新、有利的局面。
英文摘要：	A modern commercial bank’s evaluation of credit customers there are two kinds of orientation, company-oriented and performance-oriented. Since the share reform of state-owned commercial banks, the latter increasingly dominates. This is because company's performance-oriented evaluation model is more dependent on traditional financial analysis, through company's performance over the last few business cycles for quantitative analysis and horizontal comparison, select target customers. The disadvantage is the lack of basic judgments of future business situation. It’s difficult to use scientific methods to identify the reliability of their long-term planning, the persistence of their sound operation and vitality of enterprises. It causes banks lack of effective systems cognition on planning and restructuring credit customer base. Therefore, corporate governance assessment gradually introduced to the modern banking approval model. However, with the various types of corporate governance theory of growth, the majority of commercial banks have fallen into difficulties in finding a suitable, systematic, and authoritative evaluation system for China's national conditions. Professor Li Weian’s Corporate Governance Index theory guides the industry in a variety of endless debates. It conducts a precise and reasonable quantification on six main levels, shareholders, stakeholders, board of directors, supervisors, management and information disclosure. In this paper, from commercial bank credit approval point of view, through analysis on corporate governance-related doctrines, combined with the importance of bank credit approval procedure analysis of corporate governance evaluation to the work of credit approval, and by using appropriate statistical analysis methods to conduct empirical studies to verify the important role of corporate governance Index. It fully reveals the feasibility of the combination use of the corporate governance Index and commercial banks credit approval, guides commercial banks to a comprehensive, systematic and scientific evaluation of credit customers to create a new, favorable situation.
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