随着我国社会主义市场经济体系的完善,现代企业制度的建立,公司制企业已经成为我国社会经济活动的重要主体,作为公司制企业的核心——公司治理也日益引起我们的重视。公司治理的理论研究从“股东利益至上”演进到“相关利益者”共同治理,商业银行作为公司的最大债权人,是公司资金的主要提供者,具有参与企业的公司治理的动机和愿望,且商业银行具有人才、信息、资源等方面优势,具有能力参与公司治理,发挥债权治理的作用。本文通过对N商业银行对A公司的治理实践案例进行分析,通过介绍A公司的发展历程和公司治理特点,N商业银行采取的授信对策以及在A公司治理中的作用,从而得出案例的启示。除引言之外,共分三章,第一章介绍A公司的发展历程和公司治理特点,A公司发展历经“成长——腾飞——衰退”三个时期,不同时期表现出不同的公司治理特点;第二章介绍在A公司不同的发展时期,N商业银行采取不同的授信对策以及在A公司治理中的作用;第三章是案例的启示,一是,从公司角度的思考,为什么商业银行能够发挥债权人治理的作用,二是,从商业银行角度的思考,提出要更好的发挥商业银行对企业公司治理作用,应从主办银行制度、公司对银行债权人的信息披露制度、银行向企业的派出人员制度、银行债权人对破产企业的接管制度等四个方面,建立债权人相机治理的机制。|||With the improvement of socialist market economic system and the establishment of modern corporation system, corporate firms have become chief bodies of social economic activities in China. Corporation governance, as the core of a corporate firm, has attracted our attention.The theoretic study of corporation governance has developed from Shareholder Paramountcy Theory to Benefit Correlation Theory. To be the biggest creditor of a firm, commercial bank is the major capital provider which is willing to take part in corporation governance. Furthermore, the advantages of commercial bank operation managements such as human resource, market information will benefit firms for their creditor governance.This paper attempts to discover some enlightenment by means of case study. The arrangement of this paper is as follows. The first part introduces the development of the Firm A and its features of corporation governance. Firm A has experienced in three periods of growth, spurt and recession, and different periods took on different features of corporation governance. The second part analyses how Commercial Bank N adopted different credit-granting countermeasures to different periods of Firm A. The final part includes two views about the enlightenment from case study. In the view of the firm, the paper reveals the reason that commercial bank can play an important role in corporation governance. In the view of commercial bank, the paper puts forward the way to enhancing the role of commercial bank in corporation governance, such as main bank system, information disclosure system and so on.