论我国商业银行关联交易监管制度之完善—美国1930至2008金融危机商业银行关联交易立法与监管对我国的启示

发布时间：2018-04-04 19:45

本文选题：商业银行　切入点：关联交易　出处：《华东政法大学》2015年硕士论文

【摘要】：商业银行的关联交易不可避免,如同其它普通公司,商业银行也会合理充分利用关联交易实现关联企业、集团内部的资源优化配置。从商业角度观察,关联交易可以降低交易成本增加资金的周转率,关联企业间通过关联交易加强了合作,有助于公司的规模经济效益。同时,通过对关联交易价格的安排,可以减少公司的税务负担,减少运营成本。但是,由于商业银行的公众属性,其发生的不公允的关联交易将威胁到公众利益甚至金融稳定与安全。所以对于银行关联交易,各国监管部门都出台了专门的监管措施进行规制。商业银行关联交易的两重性在我国向金融自由、混业经营过渡期间愈发凸显,对监管提出了更高的要求。但在目前,我国监管机构的监管思路还比较陈旧,未能跟上市场发展的脚步,已经不能达到规范关联交易、维护商业银行稳健与安全的监管目标。本文在介绍我国商业银行关联交易现状和趋势的基础上,分析我国商业银行关联交易立法实践,指出其中的不足与缺陷。通过梳理美国商业银行关联交易法律制度的发展,根据其背后的历史逻辑以及理论基础对我国相关法律制度的完善进行借鉴。本文将分为四个章节:第一章以2014年9月恒丰银行事件切入,具体介绍我国商业银行关联交易的现状。目前,由于分业经营局面逐渐被打破,新的关联交易类型随着市场的发展不断产生,银行关联交易的内涵以及表现形式相较于21世纪第一个十年有了非常大的变化,这对商业银行关联交易监管提出了挑战。第二章主要介绍我国商业银行关联交易监管立法,主要包括1993年国务院实施的分业经营管理以及2004年银监会颁布的《商业银行与内部人和股东关联交易管理办法》。通过对这两项政策历史背景的介绍,并结合当下我国商业银行关联交易的现状,具体指出立法的不足。第三章对美国银行关联交易法律监管制度进行比较研究。从美国1933年《格拉斯-斯蒂格尔法案》分业经营条款以及1933年《联邦储备法》23条具体阐述近80年来美国立法者与监管者针对商业银行关联交易采取的具体监管措施以及其背后的历史背景与理论基础。通过研究,我们发现在进入混业经营后,商业银行关联交易监管将面临更大的监管难度,为了维护商业银行稳健与安全,必须要改变监管思路、提升监管能力。第四章在第三章对美国商业银行关联交易监管制度介绍的基础上,对我国相关法律制度的完善提出具体意见:主要包括明确关联交易的法律要素、赋予监管机构对关联交易执法更大的自由裁量权与解释权以及完善关联交易的报告制度。
[Abstract]:The commercial bank transactions is inevitable, like other ordinary companies, commercial banks will also make full use of related transactions associated enterprises, optimize the allocation of resources within the group. Observed from the business perspective, the affiliated transaction can reduce transaction cost and increase the turnover rate of capital, through related transactions between associated enterprises to strengthen cooperation, help the economies of scale in the company. At the same time, the related transaction price arrangement, can reduce the corporate tax burden, reduce operating costs. However, because of the public attribute of the commercial bank, unfair related transactions which will threaten the public interest and financial stability and security. So the related transactions for banks, regulators have issued the special supervision measures of regulation. The related party transactions of commercial banks to the duality of financial freedom in our country, more and more mixed operation during the transition period Highlights, put forward higher requirements for supervision. But at present, supervision of regulatory bodies in our country is relatively old, failed to keep up with the pace of market development, has been unable to regulate the related transactions, commercial banks maintain steady and safety regulatory objectives. Based on the introduction of the status quo and trend of China's commercial bank transactions on the analysis of the legislative practice of our country commercial bank related transactions, pointed out the shortages and defects. By combing the development of American commercial bank transactions of the legal system, to improve the reference according to the history behind the logic and the theoretical foundation of the legal system of our country. This article is divided into four chapters: the first chapter in September 2014 Hengfeng the bank into the events, introduces the current situation of related party transactions of commercial banks in China. At present, the operation situation is gradually broken, new types of transactions with the market The continuous generation of development, the connotation of the banking connected transaction form and in twenty-first Century compared to the first ten years have a very big change, it is a challenge to the supervision of related party transactions of commercial banks. The second chapter mainly introduces the related transaction regulation of legislation of China's commercial banks, mainly separate management and in 2004 the CBRC promulgated the "commercial the bank and the internal implementation of the State Council in 1993 and related transaction management approach. Based on these two policy background, combined with the current status of China's commercial bank transactions, specifically pointed out the shortcomings of the legislation. The third chapter makes a comparative study on the supervision system of the United States banking transactions related legal" Glass from the United States in 1933. Steiger Act > separated business terms and in 1933 the Federal Reserve Act < >23 illustrates the last 80 years the United States lawmakers and regulators for business Specific regulatory measures taken by the bank transactions and behind the historical background and theoretical basis. Through the research, we found that in the mixed operation, related transactions of commercial banks will face greater difficulty in supervision, in order to maintain the stability and safety of the commercial bank, will need to change the regulatory ideas, enhance regulatory capacity. Based on the fourth chapter the American commercial bank related transactions supervision system in the third chapter, put forward specific suggestions to improve the relevant legal system in China: including clear legal elements of the transactions, given the regulatory agencies of law enforcement related transactions greater discretion and interpretation right and perfect related transaction reporting system.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.281

【共引文献】