商業(yè)銀行公司治理簡(jiǎn)介課件-全文預(yù)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(huì)信息庫 – Relevant, prehensive, timely 相關(guān)、全面、及時(shí) – Director involvement in information flow decisions 董事參與信息流動(dòng)決策 – Validated by independent sources 由獨(dú)立渠道確認(rèn)有效 20 Sound Practices for Effective Boards, cont. 有效董事會(huì)的良好實(shí)踐（續(xù)） ? Complete and accurate recordkeeping of board actions 完整和準(zhǔn)確的董事會(huì)活動(dòng)記錄 ? Public corporate governance principles 公開公司治理的原則 ? Active selfassessment process 積極的自我評(píng)估程序 – Boardlevel 董事會(huì)層面 – Individual directorlevel 單個(gè)董事層面 ? Focused mittees 重要委員會(huì) – Charters/Expertise 章程 /專業(yè)知識(shí) 21 BIS Sound Corporate Governance Practices 國際清算銀行 — 良好的公司治理實(shí)踐 ? Appropriate strategic objectives and corporate values municated throughout the anization 合適的戰(zhàn)略目標(biāo)和企業(yè)價(jià)值 —機(jī)構(gòu)內(nèi)部全面?zhèn)鬟_(dá) ? Clear lines of responsibility and accountability 職責(zé)和義務(wù)的清晰界定 ? Qualified Board members 合格的董事會(huì)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(shí)踐（續(xù)） ? Effective utilization of internal and external audit 有效利用內(nèi)外部審計(jì) ? Compensation approaches consistent with the bank’s ethical values, objectives, strategy and control environment 薪酬與銀行的道德價(jià)值 、 目標(biāo) 、 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(shí)施公司治理 23 Issues Relating to Transparency 與透明度相關(guān)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(huì)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(chǎng)規(guī)則 （ 補(bǔ)充銀行監(jiān)管及減少額外風(fēng)險(xiǎn) ） – Direct 直接 – Indirect 間接 24 Details on Market Discipline 市場(chǎng)規(guī)則細(xì)則 ? Emphasizes sound corporate policies and practices 強(qiáng)調(diào)良好的治理政策和實(shí)踐 ? Requires adequate transparency and incentives to evaluate risk 要求充足的透明度和積極的風(fēng)險(xiǎn)評(píng)估 – Accurate description of the loan portfolios 對(duì)貸款組合的描述準(zhǔn)確 – Adequate loan loss provisions 適當(dāng)?shù)馁J款損失撥備 – Adequate review of credit risk 適度的信用風(fēng)險(xiǎn)評(píng)估 ? Permits analysts to perceive risk in the activities of a financial institution 準(zhǔn)許分析師對(duì)金融機(jī)構(gòu)的活動(dòng)進(jìn)行風(fēng)險(xiǎn)預(yù)測(cè) 25 Market Discipline 市場(chǎng)規(guī)則 ? Direct: 直接 – Institution riskier profile increase cost of deposits 機(jī)構(gòu) —風(fēng)險(xiǎn)增加的預(yù)測(cè) —提高存款成本 – Anticipation of higher costs incentive to reduce risk 成本增加的預(yù)期 —降低風(fēng)險(xiǎn)的動(dòng)機(jī) ? Indirect: 間接 – Secondary market prices indicate level of risk and probability of illiquidity or bankruptcy 二級(jí)市場(chǎng)的價(jià)格揭示風(fēng)險(xiǎn)水平 、 流動(dòng)性
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