通过考察银行贷款公告日的股票非正常报酬率指标与公司治理指标之间的关系来反映银行在公司治理中的作用,研究表明银行监管在中国上市公司治理中并没有充当有效的角色,银行并未在负债融资中担当重要的监管职能。为了加强企业的管理,提高公司业绩,有必要重视银行债权人在公司治理中的作用,改善企业的公司治理结构,建立以银行债权人为主体的利益相关者治理模式,并相应改善银行公司治理机制。 By examining the relationship between the abnormal return rate of stocks and corporate governance indicators on the bank loan announcement day to reflect the bank’s role in corporate governance, the research shows that bank regulation does not play an effective role in the governance of listed companies in China. Did not play an important regulatory role in debt financing. In order to strengthen the management of enterprises and improve the performance of the company, it is necessary to attach importance to the bank creditors’ role in corporate governance, improve the corporate governance structure, establish the stakeholder governance model with bank creditors as the main body and improve the corporate governance mechanism accordingly.