农村商业银行的财务治理效率探讨  

A Discussion on Financial Governance Efficiency of Rural Commercial Banks

作　　者：骆竹梅 蔡甜甜[1] 蔡财仙 Luo Zhumei;Cai Tiantian;Cai Caixian(Zhejiang Guangsha College of Applied Construction Technology, Dongyang 322100, China)

机构地区：[1]浙江广厦建设职业技术学院,浙江东阳322100

出　　处：《黑河学院学报》2018年第11期48-49,113,共3页Journal of Heihe University

摘　　要：农村商业银行的财务治理不仅要契合股份制农村商业银行的状况,还应符合当前金融企业财务治理一般规律。农村商业银行财务治理效率的高低直接影响其自身的生存与发展。但从目前来看,农村商业银行的财务治理状况不容乐观,决策层与管理层的职责未明确,监事会也未充分发挥监督作用,阻碍了农村商业银行的发展。The financial governance of rural commercial banks should conform to the status of the joint-stock rural commercial banks and the general rules of current financial management of financial enterprises as well.The efficiency of the financial management of rural commercial banks directly affects their own survival and development.However,seen from the current point of view,the financial governance of rural commercial banks is not optimistic with unclear responsibilities on the decision-making and management level,and the supervisory board has not fully played its supervisory role,which hinders the development of rural commercial banks.

关 键 词：农村商业银行 财务治理状况 财务治理效率 

分 类 号：F830.42[经济管理—金融学]