加强银行公司治理的原则
国际清算银行于1999年发布了《加强银行组织的公司治理》 (Enhancing Corporate Governance for Banking Organizations)，从银行价值取向、战略目标、责权划分、 管理者相互关系、内控系统、特别风险监控、激励机制和 信息透明度等八个方面阐述了良好的银行公司治理机制所 必备的基本要素。 在此基础上，国际清算银行于2006年又发布了《加强银行 公司治理的原则》。 2010年10月，国际清算银行发布了 《Principles for enhancing corporate governance加强银行公司治理的原 则 》。 2015年7月，国际清算银行发布了《银行公司治理指引》 （Guidelines Corporate governance principles for banks）
商业银行的公司治理 与组织架构
什么是公司治理

公司治理:
按照威廉姆森的说法，所谓公司治理“就是限制针对事后产 生的准租金分配的种种约束方式的总和，包括所有权的配 置、企业的资本结构、对管理者的激励机制，公司接管， 董事会制度，来自机构投资者的压力，产品市场的竞争， 劳动力市场的竞争，组织结构等等”。 哈佛大学的经济学家Shleifer和Vishny进一步把公司治理定 义为“研究如何保证公司的出资人可以获得他们投资带来 的收益，研究出资人怎样可以使经理将资本收益的一部分 作为红利返还给他们，研究怎样可以保证经理不吞掉他们 所提供的资金、不将资金投资于坏项目。一句话，公司治 理就是要解决出资者应该怎样控制经理、以使他们为自己 的利益服务”

Principle 5: Governance of group structures In a group structure, the board of the parent company has the overall responsibility for the group and for ensuring the establishment and operation of a clear governance framework appropriate to the structure, business and risks of the group and its entities. The board and senior management should know and understand the bank group’s organisational structure and the risks that it poses. Principle 6: Risk management function Banks should have an effective independent risk management function, under the direction of a chief risk officer (CRO), with sufficient stature, independence, resources and access to the board
所谓公司治理就是解决信息不对称条件下公司股东与经理层 之间的委托代理难题的制度安排。而公司治理结构包括两 个方面：一是内部治理机制，二是外部治理机制。 1、内部治理机制。所谓内部治理机制，是指公司内部协调 委托人与代理人利益的制度，实际是就是通常所说的公司 法人治理结构。公司内部治理机制是基于委托代理理论和 产权理论，对代理人实施激励机制从而在公司的各个利益 主体之间进行剩余控制权与剩余索取权有效配置的一套产 权制度安排。 2、外部治理机制。外部治理机制，则是指约束代理人行为 的市场压力和监管压力，即委托人与代理人以外的机制。 这些主要有：金融市场特别是股票市场对业绩的评估，专 业化信息市场（降低股东监督的成本），经理市场，企业 控制权市场，产品市场。

Principle 9: Compliance The bank’s board of directors is responsible for overseeing the management of the bank’s compliance risk. The board should establish a compliance function and approve the bank’s policies and processes for identifying, assessing, monitoring and reporting and advising on compliance risk. Principle 10: Internal audit The internal audit function should provide independent assurance to the board and should support board and senior management in promoting an effective governance process and the long-term soundness of the bank.
治理失效
2001年安然、世通等美国公司接连爆发的财务丑闻， 促使美国颁布《撒克斯—奥克斯利法案》(SarbanesOxley Act of 2002 )。该法案从加强信息披露和财务 会计处理的准确性等方面对美国现行证券、公司法律 进行了重大调整。
从单边治理理论向共同治理理论
OECD(2004)将公司治理定义为：“公司管理层、董事 会、股东以及其他利益相关者之间的一整套关系。公 司治理还通过制定公司目标、确定实现这些目标和监 督执行的手段来构成治理架构。良好的公司治理应当 提供适当的激励，以使董事会和管理层追求符合公司 和股东利益的目标，并应便于实施有效的监督。无论 是在单个公司内部，还是对一国经济整体而言，有效 公司治理机制都一定程度有助于提高信心，这对于市 场经济的稳健运行是十分必要的。”

SOUND CORPORATE GOVERNANCE
PRINCIPLES Principle 1: Board’s overall responsibilities The board has overall responsibility for the bank, including approving and overseeing management’s implementation of the bank’s strategic objectives, governance framework and corporate culture. Principle 2: Board qualifications and composition Board members should be and remain qualified, individually and collectively, for their positions. They should understand their oversight and corporate governance role and be able to exercise sound, objective judgment about the affairs of the bank.

Principle 7: Risk identification, monitoring and controlling Risks should be identified, monitored and controlled on an ongoing bank-wide and individual entity basis. The sophistication of the bank’s risk management and internal control infrastructure should keep pace with changes to the bank’s risk profile, to the external risk landscape and in industry practice. Principle 8: Risk communication An effective risk governance framework requires robust communication within the bank about risk, both across the organisation and through reporting to the board and senior management.

Principle 11: Compensation The bank’s remuneration structure should support sound corporate governance and risk management. Principle 12: Disclosure and transparency The governance of the bank should be adequately transparent to its shareholders, depositors, other relevant stakeholders and market participants。 Principle 13: The role of supervisors Supervisors should provide guidance for and supervise corporate governance at banks, including through comprehensive evaluations and regular interaction with boards and senior management, should require improvement and remedial action as necessary, and should share information on corporate governance with other supervisors.