Study On The State-owned Commercial Bank's Financial Supervision And Control Basic Theory And Model

The state-owned commercial banks are important subject in the financial system. By the time of the state-owned commercial corporate has been reformed and deep contradictions have appeared, and after focus on the financial supervision and control of these banks, here has proposed some suggestions and opinions for the sustainable development problems appeared after the corporate governance reformation and has offered valuable help to balance the relationship between each other in check, enhance corporate governance efficiency, protect stakeholders' right. Meanwhile, here has provided research framework from the foundation of financial supervision and control. This paper is based on the analysis the theory of financial supervision and control and the feature of commercial banks, has showed detailed situation for the main body of financial supervision and control, and pointed out the improvement for it, the text below is divided into six parts.The first part is the introduction, mainly introduced the research background, content, method and so on for financial supervision and control to the state-owned commercial banks, then showed a review and analysis to the related document for financial supervision and control from abroad to domestic. At present, the financial supervision and control research has not been formed with systematic and comprehensive theoretical framework at home, and there are little research works.The second part is the theoretical basis for financial supervision and control. Here Introduced detailed the principal-agent theory, game theory and risk control theory as the theoretical basis of financial supervision and control.The third part is the theory analysis of financial supervision and control for commercial bank. Here based on the feature of commercial bank, explained the definition of financial supervision and control, relationship between financial supervision and control and corporate governance, main body of the supervision and control, object of the supervision and control, goal of the supervision and control and content of the supervision and control. Emphasized that corporate governance was the premise of financial supervision and control, and corporate governance practiced an important component in the corporate governance.The fourth part is the main part for this paper, which included the analysis of the financial supervision and control status for commercial bank at home. Here made out the analysis from the internal and external part of financial supervision and control respectively. From the analysis of the current mode for financial supervision and control, the author figured out the problems to be solved. For external supervision and control, the national audit should be emphasized the highest position, and made the audit as the guide for the social audit and the final guidance for other quality supervision and control department. For internal supervision and control, the pattern of the foreign banks that combined the supervisor and commercial committee was a better choice. The right positioning of the audit committee would solve the problems related to multiple leadership and low efficiency.The fifth part is the advice and suggestions financial supervision and control model created tat home. According to the analysis, put forward corresponding advice. External financial supervision and control should be made mainly by the national audit and the internal control by board of supervisors. Found the system of "vertical management, dual report" between the audit committee, board and supervisors. Meanwhile, there must carry out a better communication between the main body and the internal and external monitor.The sixth part is the summary and prospect. Here summarized the main line and main points of the paper and made out a prospect for analysis of the commercial supervisor for commercial bank. This paper spread out from theory——definition, main body, subject, goal and the content of commercial supervision and control——main line and process of commercial supervision. Mainly resolved the problem of that the subject and carrier of financial supervision and control. Tried to construct a more complete theoretical system for financial supervision and control and hoped to solve problems related to the owner vacancy and insider control.This article provided a basic framework for the research of financial supervision and control:the theoretical basis of financial supervision and control——financial supervision and control definition, object, the target and content— —inancial supervision and control mode; made a clear defining to the financial supervision and control and corporate governance relations; revealed the particularity financial supervision and control for commercial bank; formed of a new financial supervision and control view that in internal, there should establish a corporate governance, the board of supervisors and relying on audit committee and masher, the board of supervisors, audit committee, the audit institution vertical management of financial supervision and control system; in external consolidated national audit leadership, and cooperated the work of government auditing, society audit, and the securities, banking, creditors synergy.This paper also has many insufficiencies:unable to empirical analysis, and the small sample size makes the result to deviation, can't through empirical to examine the effect of the allocation of financial supervision and control, so this paper is not too persuasive; although this paper gives some suggestion for financial supervision and control mode, it is only one aspect of the financial supervision and control mechanism, and the establishment of implementing platform can guarantee the implement of financial supervision and control mode. These all need more work.