良好的公司治理可提升銀行之市場競爭力，因此建立符合國際規範完善的公司治理制度即為中國金融改革的主要政策。2006年12月11日中國加入世界貿易組織5年過渡期宣告結束，中國銀行業對外全面開放，面臨外資銀行進入中國之競爭，中國的商業銀行除了針對體制改進外，必須不斷的增加自身的競爭優勢，來抵禦外資銀行瓜分市場的危機，故良好公司治理扮演著重要的角色。 本論文共分為六章，第一章主要敘述研究動機與目的。第二章為探討中國銀行體系與監管機制。第三章為中國銀行機構公司治理制度。第四章為中國銀行機構公司治理問題分析。第五章探討巴塞爾銀行監理委員會發布之「強化銀行組織的公司治理」與台灣、香港和新加坡銀行機構公司治理制度，並建議中國銀行機構公司治理的改革方向。第六章為結論與建議。 本論文探討中國銀行機構公司治理制度與巴賽爾銀行監理委員會發布之「強化銀行組織的公司治理」以及中國銀行機構公司治理制度與台灣、香港和新加坡的銀行機構公司治理現況之差異，並建議改革方向，藉此提供中國當地銀行及外資銀行機構對中國銀行公司治理制度及缺失的認識與瞭解，使其能更適應、融入當地公司治理的落實。 A sound corporate governance can strength banks’ competence. For this reason, building maturity corporate governance which accords with the international standard is the main policy of China’s financial reform. On December 11th, 2006, after five years China’s admission to WTO, China had to open it’s banking market fully to foreign banks. In order to alleviate the impact of these foreign challenges, China not only has to undertake the reform it’s o for overall banking institution, but to seek every way possible to enhance it’s advantages over foreign competitors. However, how to build a sound corporate governance is undoubtedly one of the most important advantage. This thesis is divided into six chapters. Chapter one is the Research Motivation and Objective. Chapter two is the Discussion of China banking system and regulatory mechanism. Chapter three is the Introduction of China banking institutions’ corporate governance system. Chapter four is deal with 「Enhancing corporate governance for banking organizations」 issued by Basel Committee on Banking Supervision and China, Hong Kong, Singapore and Taiwan banking institutions’ corporate governance system and gives some advices for development of China banking institutions’ corporate governance. Chapter six is Conclusions and Suggestions. This thesis deals with the differences between 「Enhancing corporate governance for banking organizations」 issued by Basel Committee on Banking Supervision and the practice of the banking organizations’ corporate governance in China. Furthermore, It also makes comparisons of corporate governance system between china, Hong Kong, Singapore and Taiwan and gives some advices about future development for both china’s local banks and foreign banking institution. With the help of these advices, this thesis hopes to offer a comprehensive understanding about banking institution’s corporate governance system in China for all players in this industry so that they adapt to the practice of corporate governance in china as soon as possible.
