完善离岸公司法律监管问题研究

发布时间：2018-04-14 07:36

本文选题：离岸公司 + 风险　；参考：《四川省社会科学院》2015年硕士论文

【摘要】：本文所指离岸公司即是指在国际公认的离岸法域、依其当地政府机构制定的法律法规、由离岸地之外的投资者注资、并不得在其领域范围内开展实际业务所设立的公司。离岸公司在世界范围内的发展方兴未艾,给全球经济的发展带来了机遇,但同时又由于其特殊的性质以及发展的不成熟,导致诸多问题的产生和缺陷的暴露。因此,笔者便拟在已有研究的基础上进一步探究完善离岸公司监管与运作问题的具体策略,以期提供一些成熟的设想与思路。具体而言:文章绪论部分主要对选题的背景、意义、文献综述等做了简单叙述,对文章的特点与不足加以了分析,从而加深读者对本文的构思和设想等的了解。本文第一章主要介绍了离岸公司的一些基本概念,包括其定义、特征和分类三大部分,意在从理论方面对离岸公司有一个更加具体的界定,让读者对其有一个初步的认识。本文第二章主要介绍了离岸金融交易信息泄密事件和瑞士银行改革两大典型案例,以及由此引出了离岸公司在监管过程中所存在的不足,意在为本文的理论研究提供实例参考。透过实例分析,我们可以明确的知道离岸公司存在的诸如信息不透明、登记制度不完善等问题,从而使我们认识到完善对其的监管的必要性与紧迫性。本文第三章主要是对完善离岸公司监管的可行性进行了分析。即随着世界经济一体化的不断发展,人才队伍在不断发展壮大,立法技术等也是日趋成熟与进步,因此,在这样的前提与基础之上,完善与加强对于离岸公司的监管是切实可行的,同时也是十分必要的。本文第四章主要介绍了包括我国在内的相关主体对离岸公司实施监管的系列措施和现状。即我国先后颁布了75号文、10号文、37号文等法律文件,从制度层面上对离岸公司的监管问题进行了规制和管理,进而保障了我国市场经济的顺利运行;此外,包括联合国、欧盟、美国、澳大利亚等在内的组织与国家针对离岸公司的风险防范问题也都采取了多种有益措施,效果是各有不同,在一定程度上具有借鉴意义。本文第五章,同时也是最重要的一个章节,主要是论述了笔者对于完善离岸公司监管问题的一些基本架构、设想。即从政府、企业、民间组织等的角度,结合金融监管、信息披露、税收征管等多个层面加以论述,以初步建构我国对于离岸公司监管的较为完备的法律体系。最后即是全文的结语部分,意在总结全文观点,表明全文主旨,重申作者的写作目的。
[Abstract]:The offshore company referred to in this paper refers to a company established in an internationally recognized offshore jurisdiction, in accordance with the laws and regulations formulated by its local government agencies, and invested by investors outside the offshore territory, and may not carry out actual business within its field.The development of offshore companies in the world is in the ascendant, which brings opportunities to the development of global economy, but at the same time, because of its special nature and immature development, many problems and defects are exposed.Therefore, the author intends to further explore the specific strategies to improve the supervision and operation of offshore companies on the basis of existing research, in order to provide some mature ideas and ideas.Specifically, the introduction of the article mainly describes the background, significance and literature review of the topic, and analyzes the characteristics and shortcomings of the article, thus deepening the reader's understanding of the conception and assumption of this article.The first chapter mainly introduces some basic concepts of offshore company, including its definition, characteristics and classification. It is intended to have a more specific definition of offshore company from the theoretical point of view, so that readers have a preliminary understanding of it.The second chapter mainly introduces the two typical cases of offshore financial transaction information disclosure and Swiss bank reform, and leads to the deficiencies of offshore companies in the process of supervision, which is intended to provide an example for the theoretical study of this paper.Through the analysis of examples, we can clearly know the problems of offshore companies, such as information opacity, imperfect registration system and so on, which makes us realize the necessity and urgency of perfecting the supervision of offshore companies.The third chapter analyzes the feasibility of improving the supervision of offshore companies.That is, with the continuous development of world economic integration, the contingent of talented persons is growing stronger and stronger, and the legislative technology is also becoming more mature and advanced. Therefore, on the basis of such a prerequisite,It is feasible and necessary to improve and strengthen the supervision of offshore companies.The fourth chapter mainly introduces the series of measures and the present situation of the supervision of offshore companies by relevant subjects including our country.That is, China has successively promulgated 75, 10, 37 and other legal documents to regulate and manage the supervision of offshore companies at the institutional level, thereby ensuring the smooth operation of our market economy; in addition, the United Nations, the European Union,The United States, Australia and other organizations and countries have also taken a variety of beneficial measures to prevent the risks of offshore companies, the effects are different, to a certain extent, it has reference significance.The fifth chapter, which is also the most important chapter, mainly discusses the author's basic framework to improve the supervision of offshore companies.That is, from the angle of government, enterprises, non-governmental organizations, combined with financial supervision, information disclosure, tax collection and management and other levels to discuss, in order to initially construct a more complete legal system for the supervision of offshore companies.The last part is the conclusion of the paper, which is intended to summarize the views of the full text, express the main purpose of the full text, and reaffirm the author's purpose of writing.
【学位授予单位】：四川省社会科学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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