国际离岸金融市场法律监管问题探析

发布时间：2018-06-13 05:44

本文选题：离岸金融市场 + 法律　；参考：《湖南师范大学》2013年硕士论文

【摘要】：国际金融一体化己成为国际金融发展的突出特征,离岸金融市场是促成各国金融市场一体化的核心环节。离岸金融与涉外金融市场和传统的国际金融市场均有所不同,是一种新型金融市场,具体是指在货币发行国国内金融循环系统或体系之外并且通常在非居民之间以离岸货币进行的各种金融交易或资金融通。对国际离岸金融市场法律监管问题进行探讨有助于促成有序的金融市场秩序形成。文章首先从基础理论出发,以国际离岸金融市场的特征为主线,从离岸金融市场传统定义和当代定义的内在要素视角厘定了概念,详细阐述了离岸金融市场的形态演变之路径。进而以此为基础,从监管主体视角分析了离岸金融市场监管的多样性,并认为离岸金融市场监管宽松,不受单方面完全控制是离岸金融市场监管的内在本质,其监管依据是国家管辖权和国家货币主权。基础分析之后,从实践视角引介和分析了美国、日本、英国和香港等四个国家或地区离岸金融市场的监管制度,比较分析上述国家或地区之间的监管措施差异。监管模式上有专职分离型、非专职分离型和专职复合型等三大类不同模式；监管内容上有市场准入的监管、业务经营监管和退出监管等不同侧重。不过受国家法制传统和具体实践影响,始终存在着不能对离岸金融市场实施全面的控制与监管。最后,在比较分析上述三个国家和一个地区监管差别的基础上,从我国当前离岸金融市场的发展现状出发,提出了内外分离型模式是最有益于我国的离岸金融市场的发展和国家整体社会经济发展的监管模式,并尝试提出完善我国离岸金融市场法律监管制度的具体措施,主要包括：明确市场准入主体、建立统一的监管机构、完善离岸金融业务税收有关制度、扩大法律的适用范围。
[Abstract]:International financial integration has become a prominent feature of international financial development. Offshore financial market is the core link to promote the integration of financial markets. The offshore financial market is different from the foreign financial market and the traditional international financial market. It is a new type of financial market. It refers to all kinds of financial transactions or financing outside the domestic financial circulatory system of the currency issuing country and usually between non-residents in offshore currency. The discussion on the legal supervision of international offshore financial market is helpful to the formation of an orderly financial market order. Starting from the basic theory and taking the characteristics of the international offshore financial market as the main line, this paper defines the concept from the perspective of the traditional definition of the offshore financial market and the internal elements of the contemporary definition, and expounds the path of the evolution of the offshore financial market in detail. On this basis, this paper analyzes the diversity of offshore financial market supervision from the perspective of regulatory subject, and thinks that the inherent essence of offshore financial market supervision is that the supervision of offshore financial market is loose and independent of unilateral and complete control. Its supervisory basis is national jurisdiction and national currency sovereignty. After the basic analysis, this paper introduces and analyzes the supervision system of the offshore financial market in four countries or regions, such as the United States, Japan, Britain and Hong Kong, from the perspective of practice, and compares and analyzes the differences of the regulatory measures among the above countries or regions. There are three kinds of different modes of supervision: full-time separation, part-time separation and full-time compound; the contents of supervision have different emphasis on market access supervision, business management supervision and exit supervision. However, influenced by the national legal tradition and practice, the offshore financial market can not be completely controlled and supervised. Finally, based on the comparative analysis of the regulatory differences between the above three countries and one region, starting from the current development situation of offshore financial market in China, This paper puts forward that the internal and external separation model is the most beneficial supervision mode for the development of offshore financial market and the overall social and economic development of our country, and tries to put forward some concrete measures to perfect the legal supervision system of offshore financial market in our country. It mainly includes: clarifying the main body of market access, establishing a unified regulatory body, perfecting the relevant tax system of offshore financial business, and expanding the scope of application of the law.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D996.2

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