外资银行并表监管法律制度研究

【作者】 徐文敏；

【导师】 焦志勇；

【作者基本信息】 首都经济贸易大学 ， 经济法， 2008， 硕士

【副题名】兼论巴塞尔协议对我国外资银行监管制度的影响

【摘要】 外资银行的进入,不仅给我国金融市场注入了新鲜的血液,而且也给我国银行业带来了竞争的压力。在促进我国经济和金融发展的同时,也使我国银行业蕴含着种种的金融风险。风险的存在不仅可能造成外资银行经营的失败,也可能导致我国金融体系的不稳定,甚至引发金融的多米诺骨效应,对世界的经济发展和国家经济安全构成威胁。有鉴于此,为趋利避害,保障经济健康稳定运行,世界各国越来越重视对外资银行监管和控制。金融市场的迅猛发展客观上要求监管当局尽快完善监管立法,规范和完善外资银行的经营行为,以顺应外资银行经营的发展大趋势。国际巴塞尔组织的并表监管理论对于外资银行监管立法的完善有着特殊的意义和价值。中国的金融业走向国际化,必须考虑与国际监管规范相协调;中国对外资银行政策放宽的同时,也必须与巴塞尔并表监管原则相接轨。随着WTO的过渡期的结束,我国在开放金融市场的问题上进一步放宽了政策。根据入世承诺,我国于2006年12月颁布了《外资银行管理条例》,中国的金融市场进一步开放;相关配套法律文件的出台也使得外资银行在我国的法律环境得到了优化。然而,实践证明,单纯依靠传统监管方式不仅无法对外资银行形成有效监督,还容易导致部分监管工作的重复进行。因此,各监管当局更应注重方式的改进,而巴塞尔并表监管原则正给我们提供了一个很好的借鉴,对加强和完善对我国外资银行的法律监管具有重要的现实意义。本文在对国际巴塞尔协议产生发展总体概况阐述的基础上,对巴塞尔协议性质予以明晰,结合巴塞尔协议进入我国及在我国的演变过程的实际情况,剖析分行导向政策到法人导向政策过渡的原因。在对并表监管理论内容介绍之后,阐述对所涉及的相关问题的意见和认识,肯定并表监管理论对完善我国外资银行法律监管体系大有裨益。文章以此逻辑线索,理论结合实际概括了我国外资银行监管立法的状况,并指出现有监管立法中存在问题。在借鉴巴塞尔并表监管理论和司法实践的基础上,确立了我国外资银行法律监管的整体思路。最后本文论述了对完善我国外资银行监管法律的思考及建议。更多还原

【Abstract】 The entry of foreign-funded banks into Chinese banking sector brings fresh air and pressure as well. While promoting the national economic and financial development, they also consist of various risks. The existence of risks can bring not only failure to foreign banks, but also induce in-stability of financial systems of the host country, or even create a financial domino effect, thus forming threat to the world economic development and security. To avoid these risks and guarantee a smooth and healthy economic operation, the world community has paid more and more attention toward regulation and control over foreign banks. The rapid development of financial market has required the regulatory authorities to establish timely the regulatory legislation, streamline the control on the operation of foreign banks, so as to fit the development trend of foreign-funded banks.The consolidate sheet theory of International Basel Organization bears special meaning and significance toward the compiling of regulatory legislation on foreign banks. The globalization of Chinese financial sector must consider the conformance with international regulatory forms, and the opening of Chinese policy over foreign banks shall also fall in line with the Basel consolidated sheet principle.With the ending of WTO transitory period, China has adjusted further her policy on opening the financial market. Following the commitment on WTO entry, China has promulgated the "Regulatory Code on Foreign-funded Banks" in December of 2006, opening further the Chinese financial market. The release of relative laws and rules has also enabled the optimization of legal circumstance over foreign banks in China. It is proved however that the traditional regulatory means itself cannot form effective regulation over the foreign banks, or opt to duplication of the regulatory work. Therefore the regulatory authorities should pay more attention to the improvement of regulatory measures, while the Basel consolidate principle provides us a very valuable reference, hence having great realistic significance on strengthening and establishment of Chinese laws and regulation on foreign bank.Based on the overall introduction of the rising and development of the International Basel Agreement, this article defines the essence of the agreement, and analyses the reasons of policy shift from branch-oriented to legal-entity oriented policies, by consolidating the actual situation of its entry and evolutionary process in China. After introduction on the consolidate sheet regulation theory, the article explains comments and insight recognition on the related issues, thus reckons the benefits of the consolidated regulatory theory toward the build-up of Chinese legitimate regulatory system on foreign banks.The article combines the specific practice and overviews the status quo of Chinese regulations on foreign banks, and points out the problems in the existing legislations. Based on digesting the Basel theory and its practice, the outline thinking of Chinese legitimate regulation on foreign banks is specified. The article concludes by illustrating the factors for consideration in building such legitimate rules in China and provides some valuable recommendations.更多还原