2010BCBS加强公司治理原则(英文版).pdf

A revised version of this document was published in October 2014. /publ/bcbs294.htm Basel Committee on Banking Supervision Principles for enhancing corporate governance October 2010 A revised version of this document was published in October 2014. /publ/bcbs294.htm A revised version of this document was published in October 2014. /publ/bcbs294.htm Copies of publications are available from: Bank for International Settlements Communications CH-4002 Basel, Switzerland E-mail: publications@ Fax: +41 61 280 9100 and +41 61 280 8100 This publication is available on the BIS website (). © Bank for International Settlements 2010. All rights reserved. Brief excerpts may be reproduced or translated provided the source is cited. ISBN 92-9131-844-2 (print) ISBN 92-9197-844-2 (online) A revised version of this document was published in October 2014. /publ/bcbs294.htm A revised version of this document was published in October 2014. /publ/bcbs294.htm Contents I. Introduction1 II. Overview of bank corporate governance5 III. Sound corporate governance principles7 A. Board practices 7 B. Senior management16 C. Risk management and internal controls17 D. Compensation24 E. Complex or opaque corporate structures26 F. Disclosure and transparency29 IV. The role of supervisors30 V. Promoting an environment supportive of sound corporate governance33 Principles for enhancing corporate governance A revised version of this document was published in October 2014. /publ/bcbs294.htm A revised version of this document was published in October 2014. /publ/bcbs29