1、银行股权结构、治理机制与综合绩效关系的实证研究
孙君阳 (3)
An Empirical Study on Bank's Ownership Structure, Governance Mechanism and Comprehensive Performance
Sun Jun-yang (3)
2、我国上市银行高管薪酬和经营绩效相关性研究
杨大光 朱贵云 武治国 (9)
The Correlation between Senior Executives' Compensation and the Performance of Chinese Listed Banks
YANG Da-guang ZHU Gui-yun WU Zhi-guo (9)
3、作业成本法在商业银行集中采购中的应用
周荣祯 吴 炜 (14)
The Application of Activity-based Costing in Centralized Purchasing of Commercial Bank
ZHOU Rong-zhen WU Wei (14)
4、工商银行个人金融业务营销管理模式研究
中国工商银行江苏省分行课题组 (21)
A Study of Marketing Approaches of Personal Banking in ICBC
The Study Group, Jiangsu Branch, ICBC (21)
5、商业银行网点核心竞争力研究
谢少雄 李鉴清 刘飞舟 (27)
Core Competences of Basic Business Outlets of Commercial Banks
XIE Shao-xiong LI Jian-qing LIU Fei-zhou (27)
6、商业银行金融衍生品交易与风险管理——以法国兴业银行等为例
王应贵 (33)
Financial Derivative Trading of Commercial Banks and Its Risk Management——With Examples of Societe Generale etc.
WANG Ying-gui (33)
7、信息技术在商业银行信用风险管理中的应用
王 淳 史 旭 (38)
The Application of Information Technology in Commercial Bank's Credit Risk Management
WANG Chun SHI Xu (38)
8、商业银行中间业务的隐性需求与创新
陈向阳 邓小惠 (43)
Implicit Demand and Innovation of Intermediary Business of Commercial Banks
CHEN Xiang-yang DENG Xiao-hui (43)
9、美国银行业账户管理费实证研究
张桥云 (48)
An Empirical Study on Account Maintenance Fee of the U. S. Banking
ZHANG Qiao-yun (48)
10、商业银行关联交易法律规制研究
朱 亚 (53)
Legal Regulations on Related-Party Transactions of Commercial Banks
ZHU Ya (53)
11、新《企业破产法》对银行信贷业务的影响及对策
郑振华 熊幸红 (58)
Implications of the Law on Enterprise Bankruptcy on Commercial Bank's Credit Business and the Counter-measures
ZHENG Zhen-hua XIONG Xing-hong (58)
银行股权结构、治理机制与综合绩效关系的实证研究
孙君阳
［摘 要］ 本文选取了具有银行特性的变量，对我国境内部分上市银行股权结构、公司治理机制与综合绩效之间的关系进行了实证分析。分析结果发现，股权结构不是影响这些银行盈利能力的重要因素，大股东们更加关注其投资的安全性和未来的盈利能力；上市银行董事会在控制银行风险方面发挥了积极的作用，但外部董事对内部董事产生的挤出效应影响到董事会决策的质量；高管人员平均薪酬对银行盈利能力和流动性控制能力有显著的正面影响，现金补偿式的低报酬—业绩敏感性激励机制发挥了积极的作用；上市银行监事会偏离了其核心职责，没有发挥风险监督的作用。
［关键词］ 商业银行；上市银行；公司治理；综合绩效；激励机制
［Abstract］ This paper chooses a number of bank-specific variables and examines the relationship among ownership structure, governance mechanism and comprehensive performance of some domestic listed banks. The results reveal that the ownership structure is not the most significant factor affecting banks' profitability and large shareholders are more concerned with the security and the future profitability of banks. The listed bank's board of directors plays positive role in controlling risks, but excessive outside directors crowd out inside directors and have a negative impact upon the decision-making of the board. The average compensation of senior executives is positively and significantly related to bank's profitability and control on liquidity, and the incentive mechanism with low pay-performance sensitivity, such as cash compensation, is more effective. Moreover, listed bank's board of supervisors deviates its supervision responsibility and fails to assume the role of risk supervision.
［Key words］ commercial bank; listed bank; corporate governance; comprehensive performance; incentive mechanism
我国上市银行高管薪酬和经营绩效相关性研究
杨大光 朱贵云 武治国
［摘 要］ 近年来，上市银行高管薪酬成为社会关注的热点。本文运用我国5家上市商业银行2001～2007年年报披露的有关数据,分析了高管薪酬与企业经营绩效的关系。实证研究表明，这5家银行的高管薪酬与商业银行的盈利性水平呈显著正相关，总资产正向影响高管薪酬，但是高管薪酬与商业银行经营的安全性和流动性相关程度不高，与不良资产率的相关性不显著。商业银行的绩效变量只能解释高管薪酬30%左右的变化，这说明当前上市银行高管薪酬的决定机制中还没有充分考虑银行的综合经营绩效。因此，为了充分发挥薪酬的激励作用，应建立能充分考虑银行综合经营绩效的高管薪酬决定机制。
［关键词］ 上市商业银行；高管薪酬；经营绩效；激励机制
［Abstract］ The public has been focusing on senior executives' compensation of commercial banks in recent years. This paper selects 2001～2007 data of five listed commercial banks in China, and analyzes the relationship between senior executives' compensation and the banks' performance. The empirical result shows that senior executives' compensation has significantly positive correlation with bank's profit level and total assets, but the banks' security and liquidity and the rate of NPLs do not affect the senior executives' compensation significantly. The performance of the commercial banks can explain about only 30% of the variation of the compensation, so it's not the most important factor that decide the level of senior executives' compensation. According to the above conclusions, the paper suggests establishing comprehensive senior executives' compensation decision mechanism with full consideration of bank's performance to maximize compensation's incentive effect.
［Key words］ listed commercial banks; senior executives' compensation; performance; incentive mechanism
作业成本法在商业银行集中采购中的应用
周荣祯 吴 炜
［摘 要］ 本文在对现阶段商业银行集中采购的特点及存在的问题进行分析的基础上，就作业成本法在商业银行集中采购中应用的可行性和必要性、应用的程序及供应商选择评价模型等问题进行了探讨。本文还通过案例说明作业成本法在集中采购中的应用可以为商业银行在供应商的选择、评价及对供应商管理决策上提供相关可靠的信息。最后作者通过商业银行采购部门角色的转换、构建优秀的采购团队、供应商的入围选择、供应商的绩效评估及持续改进等方面对作业成本法在商业银行集中采购中的应用进行了总结，以期能对商业银行集中采购的成本管理控制提供有益的借鉴。
［关键词］ 商业银行；集中采购；作业成本法;供应商选择与评价
［Abstract］ Beginning with analyzing the characteristics and problems of centralized purchasing of commercial bank, this paper discusses ABC method's feasibility, necessities and procedures in centralized purchasing of commercial banks. By illustrating an example, the paper shows the application of ABC in centralized purchasing, which can provide banks with reliable information to select, evaluate and manage suppliers. At last, the paper proposes some suggestions to strengthen purchasing cost control from the following perspectives: the role conversion of purchasing department, the construction of excellent purchasing team, qualified supplier selection and supplier's performance evaluation and sustained improvement.
［Key words］ commercial bank; centralized purchasing; activity-based costing; supplier's selection and evaluation
工商银行个人金融业务营销管理模式研究
中国工商银行江苏省分行课题组
［摘 要］ 本文引入市场营销组合理论、市场定位理论和机制设计理论，阐述了现代商业银行个人金融业务营销管理模式的发展态势，深入剖析了工商银行个人金融业务营销管理模式现状、特点以及存在的问题，提出了相关的总体思路和具体措施：构建工商银行新型个人金融业务营销管理模式要处理好五种关系，即正确处理整体改革与局部调整的关系、战略规划与战术执行的关系、外部联动与内部协调的关系、长效激励与短期考核的关系以及营销管理创新与风险控制的关系；同时要加强五方面的建设，即营销管理专业化、网点经营零售化、营销要素整合化、队伍建设规范化和考核评价标准化。
［关键词］ 工商银行；个人金融业务；营销创新；营销管理模式
［Abstract］ By introducing marketing mix theory, market positioning theory and mechanism design theory, this paper elaborates the developing trend of marketing methods of personal banking in modern commercial banks. In addition, the paper scrutinizes the status quo, characteristics and problems of marketing management patterns of personal banking in ICBC and puts forward the improving direction and detailed measures. Five types of relationship have to be correctly disposed to establish new marketing patterns for ICBC personal banking, which are the relationship between the reform in the whole and adjustment in the part, strategic planning and tactical implementation, exterior chain reaction and interior coordination, long-term incentive and short-term performance assessment and marketing innovation and risk control. Moreover, ICBC must pay attention to improve the professionalism of marketing management, retailing format of basic business outlet operation, integration of marketing elements, regulation of team building and standardization of performance assessment.
［Key words］ ICBC; personal banking; marketing innovation; marketing management pattern
商业银行网点核心竞争力研究
谢少雄 李鉴清 刘飞舟
［摘 要］ 近年来，在流程再造和扁平化改革的背景下，商业银行网点核心竞争力建设已经成为各商业银行业务经营与管理的关注焦点。本文在借鉴企业核心竞争力理论研究的成果基础上，详细分析了商业银行网点核心竞争力的内涵与特点，并从服务效率、服务品质、服务创新、客户忠诚、员工忠诚、服务激励等六大因素角度指出了当前网点核心竞争力建设面临的主要问题，并有针对性地提出了培育网点核心竞争力的具体思路：（1）选择适宜的核心竞争力提升目标；（2）培养专注于六大因素的意识；（3）建立持续改进和学习的机制；（4）推行标杆管理；（5）构造独特的营业网点文化环境。
［关键词］ 商业银行；网点；核心竞争力
［Abstract］ Given the process reengineering and flattening system reform, how to build basic business outlet's core competence has attracted wide concerns of commercial banks. Drawing reference from enterprise's core competence theory, this paper makes a detailed analysis on the connotation and characteristics of core competence of commercial bank outlets and points out the main problems in outlet's core competence construction from six aspects: service efficiency, service quality, service innovation, client loyalty, employee loyalty and service incentives. Accordingly, the paper proposes the following improving measures: (1) selecting suitable core competence objective; (2) enhancing employee's understanding of the above-mentioned six elements; (3) establishing sustainable improvement and studying mechanism; (4) emphasizing model effect in the management; (5) creating outlet's unique culture environment.
［Key words］ commercial bank; basic business outlet; core competence
商业银行金融衍生品交易与风险管理——以法国兴业银行等为例
王应贵
［摘 要］ 自1995年巴林银行倒闭以来，银行衍生品交易重大损失案多有发生。本文以法国兴业银行为主线，兼论巴林银行、澳大利亚国民银行和爱尔兰联合银行巴尔迪摩分行衍生品交易亏损发生的主要原因。在分析了涉案交易人员的欺诈手法基础上，本文发现巨亏的原因不仅来自市场风险，更主要来自操作风险，对两种风险的联合监控方能治标又治本。本文最后提出了4条风险管理对策：（1）加强国内外宏观经济研究，准确判断市场走势；（2）倡导诚实为本的企业文化，确保风险管理部门工作的独立性；（3）加强会计核算管理，完善的交易确认、清算和结算制度；（4）根据市场变化，随时检验和调整计量模型。
［关键词］ 商业银行；金融衍生品；市场风险；操作风险
［Abstract］ Since the collapse of Barings in 1995, many banks have suffered seriously from derivatives trading losses. With the cases of Societe Generate, Barings, Allied Irish Bank and Australian National Bank, this paper scrutinizes the main causes of their failures. Besides analyzing involved employees' deceit tricks, the paper discloses that the losses stem from not only market risks but also operational risks, and to minimize those losses, monitoring them together is required. At last, the paper presents four counter-measures for risk management as follows: (1) grasping the whole picture of the global and domestic macro-economy and accurately judging the market trend; (2) advocating an honesty-oriented enterprise culture to ensure the independence of risk management department; (3) enhancing the accounting management and the rules on transaction confirmation, liquidation and settlement; (4) testing and adjusting econometric models according to the changing market conditions.
［Key words］ commercial bank; financial derivatives; market risk; operational risk
信息技术在商业银行信用风险管理中的应用
王 淳 史 旭
［摘 要］ 信用风险是我国商业银行长期以来面临的主要风险，近年来我国银行业在推进信用风险管理的历程中，整体上面临着方法论和实现路径两大课题。信息技术的应用在我国银行业信用风险管理演进中发挥了重要的支撑作用，并最终成为新型信用风险管理技术的普遍实施路径。当前商业银行的信用风险管理处在向模型化转型的关键时期，信息技术体系也正处于重构的重要阶段，在同步升级信用风险管理与重新构建信息技术体系的过程中，信用风险管理技术的应用范围要从传统产品扩充到衍生产品、形成具有可操作性的资产组合风险管理功能、实现信用风险管理在资本层面应用，最终完成新型管理技术的内化。
［关键词］ 商业银行；信息技术；信用风险管理
［Abstract］ Credit risk is one of primary risks confronted by Chinese commercial banks for a long time. In the process of exercising the credit risk management, the banking has been trying to complete two basic tasks, methodology and approaches, on the whole. Information technology not only makes important support for the banking's credit risk management, but also evolves to the general approach of new credit risk management technology. Commercial banks are going through a key phase to use models to improve credit risk management performance and the whole information technology system is in the stage of reconstruction. In this process, the credit risk management technology will extend its applying scope from traditional products to derivative products, play its suitable role in asset portfolio risk management, utilize credit risk management in capital perspective and ultimately internalize this new technology in commercial banks.
［Key words］ commercial bank; information technology; credit risk management
商业银行中间业务的隐性需求与创新
陈向阳 邓小惠
［摘 要］ 随着商业银行之间的竞争日益激烈，国内各家商业银行已经逐步认识到中间业务的重要性。笔者通过对商业银行中间业务发展现状的中外对比分析，发现我国商业银行与西方发达国家商业银行相比在中间业务收入方面还有相当大的差距，因此，对于我国商业银行来说挖掘中间业务的隐性需求，开发出新兴、高附加值的中间业务产品就显得非常重要。在此基础上，作者根据产品生命周期理论分析了各个时期的消费者特点，提出银行在导入期应采用试探型营销策略，在成长期应采用抢占市场占有率的营销策略，在成熟期应引入创新、市场细分及营销组合，在衰退期则有维持、收获和放弃等几种策略可供选择。
［关键词］ 商业银行；中间业务；隐性需求；显性需求；产品生命周期
［Abstract］ With the increasingly fierce competition among commercial banks, Chinese commercial banks come to recognize the significance of intermediary business. Due to the huge disparities between Chinese and foreign commercial banks in their intermediary businesses, it is critical for Chinese commercial banks to dig intermediary business's implicit demand and develop innovative products with high added values. Moreover, the paper analyzes the consumers' features in different periods with product life cycle theory and puts forward that commercial banks should adopt suitable marketing strategies to match intermediary product's life cycle stage, such as fulfilling exploratory marketing in the pioneer stage, grabbing market share in the growing stage, emphasizing innovation and market segmentation in the mature stage and making choice from maintenance, harvesting and abandonment in the recession stage.
［Key words］ commercial bank; intermediary business; implicit demand; explicit demand; product life cycle
美国银行业账户管理费实证研究
张桥云
［摘 要］ 本文分析美国不同规模银行账户管理费的定价差异和规律，在基于统计数据的基础上发现：对于支票账户，大银行、小银行支票账户余额要求与账户管理费水平之间呈正相关关系，大银行采取的是“低起点、高余额、高账户管理费”的定价策略，而小银行采取的是“高起点、低余额、低账户管理费”的定价策略；对于储蓄账户，大银行储蓄账户开户起点与账户管理费、资产规模之间呈正相关关系，而小银行呈负相关关系，大银行采取的是“低起点、低利率、高余额、低账户管理费”定价策略，小银行采取的是“高起点、高利率、低余额、高账户管理费”定价策略。美国银行业账户管理费的做法对我国银行业的经营实践具有一定的借鉴意义。
［关键词］ 美国银行业；存款账户；支票账户；账户管理费
［Abstract］ By using the results of statistic analysis, this paper explores the pricing discrepancies and laws in account maintenance fee with different sizes in U.S. banks. For check accounts, the account balance requirements of both large and small banks are positively related to maintenance fee. Large banks emphasize "low initial deposit, high combined average balance and high monthly fees", while small banks' strategies are virtually on the contrary. For the savings accounts, the amount of initial deposit shows positive correlation with maintenance fee and asset size in large banks, but negative in small banks. In addition, large banks take the strategy of "low initial deposit, low interest rate, high combined average balance and low monthly fees", which is also in contrast with that of small banks. Chinese banking can use the experience of U.S. banking for reference.
［Key words］ the U.S. banking; deposit account; check account; account maintenance fee
商业银行关联交易法律规制研究
朱 亚
［摘 要］ 在商业银行股权多元化及经营综合化步伐加快的背景下，关联交易问题日益突出，并逐渐引起了监管部门的重视。关联交易具有二重性，关联交易立法的目的在于规范关联交易行为，遏制关联交易的负面作用，维护商业银行及股东整体权益，保障金融安全。本文分析了关联方及关联交易的基本内涵，结合国内外立法对关联交易规制的核心内容进行了阐述。目前，我国商业银行关联交易规则还存在内部人含义模糊、关联交易界定不明确等诸多不足，对此，作者提出了防范关联交易风险的具体措施，包括科学有效地管理关联交易、加强和完善内部控制、强化合法合规管理三方面内容。
［关键词］ 商业银行；关联交易；关联方；法律规制
［Abstract］ With the equity diversification and integrated operations of commercial banks, related-party transaction issues have become increasingly prominent and gradually attracted the attention of regulation authorities. Concerning the duality of the related-party transaction, its legislation aims to regulate the transaction to limit its negative effects, safeguard the interests of commercial banks and overall shareholders and assure the financial security. This paper explains the meanings of related parties and related-party transaction and the core rules centering on related-party transaction on the basis of the global and domestic legislation practice. At present, there are still many problems in Chinese commercial bank's related-party transaction rules, such as the vague definition of insiders and the unclear scope of related-party transaction. Focusing on these problems, the author puts forward some detailed measures to guard against the risks of related-party transaction, which include fulfilling scientific and efficient management on the transaction, improving the internal control and emphasizing the compliance management.
［Key words］ commercial bank; related-party transaction; related party; legal regulation
新《企业破产法》对银行信贷业务的影响及对策
郑振华 熊幸红
［摘 要］ 相对于旧《企业破产法》而言，2007年6月1日施行的新《企业破产法》扩大了适用范围，明晰了破产条件，健全了破产法律责任追究制度，规定了跨境破产，调整了破产财产范围和债权的清偿顺序，新设了管理人、重整和撤销权等制度，新《企业破产法》的实施对银行信贷业务产生了重大影响。本文通过对新旧《企业破产法》进行比较，详细分析了新《企业破产法》的实施对银行信贷业务产生的影响，有针对性地提出了风险防范对策：正确选定融资对象，防范关联风险；严控贷款用途，关注借款及国家宏观调控政策的重大变化；全面掌握债务人财产状况；依法监督管理人行为等。
［关键词］ 企业破产法；商业银行；信贷业务
［Abstract］ Compared with the old Law on Enterprise Bankruptcy, the new Law on Enterprise Bankruptcy, coming into force on June, 1, 2007, extends the scope of application, clarifies the bankruptcy conditions, perfects the law accountability system, defines the cross-boundary bankruptcy, adjusts the scope of bankruptcy property and the insolvent order, and increases new provisions about reorganization, withdrawal right, etc.. The new law makes significant impacts on commercial bank's credit business. In contrast with the old one, the paper elaborates those impacts and puts forward corresponding counter-measures to control risks: prudently selecting financing objects to make precaution against risks resulted from related trade; strictly controlling the loan use and paying close attention to the change of macro-control policies; having a comprehensive grasp of debtor's property; supervising executives' behaviors in conformity with legal provisions.
［Key words］ the Law on Enterprise Bankruptcy; commercial bank; credit business
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