商業(yè)銀行公司治理簡介課件-全文預覽
【正文】 gic decisions 參與重要戰(zhàn)略決策 ? Meaningful board information packages 有意義的董事會信息庫 – Relevant, prehensive, timely 相關、全面、及時 – Director involvement in information flow decisions 董事參與信息流動決策 – Validated by independent sources 由獨立渠道確認有效 20 Sound Practices for Effective Boards, cont. 有效董事會的良好實踐（續(xù)） ? Complete and accurate recordkeeping of board actions 完整和準確的董事會活動記錄 ? Public corporate governance principles 公開公司治理的原則 ? Active selfassessment process 積極的自我評估程序 – Boardlevel 董事會層面 – Individual directorlevel 單個董事層面 ? Focused mittees 重要委員會 – Charters/Expertise 章程 /專業(yè)知識 21 BIS Sound Corporate Governance Practices 國際清算銀行 — 良好的公司治理實踐 ? Appropriate strategic objectives and corporate values municated throughout the anization 合適的戰(zhàn)略目標和企業(yè)價值 —機構內部全面?zhèn)鬟_ ? Clear lines of responsibility and accountability 職責和義務的清晰界定 ? Qualified Board members 合格的董事會成員 ? Appropriate oversight by senior management 高管人員的適度監(jiān)控 22 BIS Sound Corporate Governance Practices, cont. 國際清算銀行 — 良好的公司治理實踐（續(xù)） ? Effective utilization of internal and external audit 有效利用內外部審計 ? Compensation approaches consistent with the bank’s ethical values, objectives, strategy and control environment 薪酬與銀行的道德價值 、 目標 、 戰(zhàn)略和控制環(huán)境相一致 ? Conducting governance in a transparent manner 在透明的氛圍下實施公司治理 23 Issues Relating to Transparency 與透明度相關的問題 ? Regulatory discipline 監(jiān)管規(guī)則 – The Basle Committee has produced ―The 25 Core Principles of Effective Supervision‖ 巴塞爾委員會制定的 “ 有效銀行監(jiān)管的 25條核心原則 ” – The International Moary Fund, Art. IV 國際貨幣基金組織 ， 第四款 ? Market discipline (plements banking supervision and reduces excessive risk) 市場規(guī)則 （ 補充銀行監(jiān)管及減少額外風險 ） – Direct 直接 – Indirect 間接 24 Details on Market Discipline 市場規(guī)則細則 ? Emphasizes sound corporate policies and practices 強調良好的治理政策和實踐 ? Requires adequate transparency and incentives to evaluate risk 要求充足的透明度和積極的風險評估 – Accurate description of the loan portfolios 對貸款組合的描述準確 – Adequate loan loss provisions 適當?shù)馁J款損失撥備 – Adequate review of credit risk 適度的信用風險評估 ? Permits analysts to perceive risk in the activities of a financial institution 準許分析師對金融機構的活動進行風險預測 25 Market Discipline 市場規(guī)則 ? Direct: 直接 – Institution riskier profile increase cost of deposits 機構 —風險增加的預測 —提高存款成本 – Anticipation of higher costs incentive to reduce risk 成本增加的預期 —降低風險的動機 ? Indirect: 間接 – Secondary market prices indicate level of risk and probability of illiquidity or bankruptcy 二級市場的價格揭示風險水平 、 流動性
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