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公司治理作为保护投资者利益的重要机制,之前对公司治理的研究主要将研究视野放在所有行业,没有考虑银行业的独特性质,而且有一部分研究是排除银行业的。本文的目的就是分析近年商业银行采用独立董事制度后,独立董事制度在银行业的治理中是否发挥了作用。通过以招商银行的案例为研究对象考察独立董事制度在银行中的运行效率,而且选择的银行业绩指标是以EVA模型为基础衍生出的银行EVA模型。研究发现,银行独立董事由于独特的社会背景和自身情况,能够对提高董事会决策水平起到重要作用。
As an important mechanism to protect the interests of investors, corporate governance has been the focus of corporate governance research in all industries, without considering the unique nature of banking, and some of the research is to exclude the banking sector. The purpose of this paper is to analyze whether the independent director system has played a role in the governance of the banking industry after commercial banks adopted the independent director system in recent years. By investigating the case of China Merchants Bank as the research object, this paper examines the operating efficiency of the independent director system in the bank, and the selected bank performance index is the bank EVA model based on the EVA model. The study found that due to its unique social background and its own circumstances, independent directors of banks can play an important role in improving the decision-making level of the board of directors.