“展业三原则”架构下我国外汇监管存在问题及对策研究

发布时间：2018-04-27 20:15

本文选题：外汇管理 + 展业三原则　；参考：《青岛大学》2017年硕士论文

【摘要】：随着全球经济一体化进程和“一带一路”建设的推进,对外汇的有效监管显得越来越重要。近年来,为适应国家深化改革、简政放权和风险防范的需要,外汇监管方式发生了很大的变化,逐渐由规则监管为主向原则监管为主转变,“展业三原则”即“了解客户、了解业务、尽职审查”被逐渐引入到我国外汇管理领域。以货物贸易改革、服务贸易改革、自贸区外汇管理试点等为代表的外汇管理法规,均突出强调银行的尽职审查义务,体现出逐步减少甚至摒弃前置性、规则性条款,而要求银行按照“展业三原则”进行审核的政策意图。“展业三原则”的应用解决了外汇规则监管时期管理上刚性有余、弹性不足的缺陷,有利于提升外汇管理框架的稳定性和应对形势变化及改革发展的灵活性。但监管方式转变过程中,也暴露出部分突出问题:如银行对“展业三原则”执行不力,审核走过场,甚至迎合企业需求创新创新产品,助推企业规避监管;外汇监管部门缺乏配套制度和案例指引,面临取证难、定性难和处罚难等。目前,与“展业三原则”相配套的政策和管理措施尚未成型,监管手段仍需完善,实现“展业三原则”在外汇管理领域的真正落地显得日趋重要和紧迫。本文首先阐述了国内外在委托代理关系理论、银行监管及“展业三原则”方面的研究。其次描述了“展业三原则”在国内的监管现状。三是列举了国外“展业三原则”监管的先进经验。四是对近3年来外汇管理领域查处银行未切实履行“展业三原则”的典型案例,通过个案研究法、深入访谈法和问卷调查法,剖析外汇监管中存在的问题及其产生的原因。五是针对“展业三原则”架构下我国外汇监管存在的问题,借鉴国外先进的监管经验,提出相关对策和建议。
[Abstract]:With the progress of global economic integration and the construction of Belt and Road, the effective supervision of foreign exchange becomes more and more important. In recent years, in order to meet the needs of deepening the reform of the country, simplifying the power of administration and preventing risks, the mode of foreign exchange supervision has changed greatly, and gradually the mode of foreign exchange supervision has changed from the rule supervision to the principle supervision. Know the business, due diligence "is gradually introduced into the field of foreign exchange management in China." The foreign exchange management laws and regulations, such as the reform of trade in goods, the reform of trade in services, the pilot project of foreign exchange management in the free trade area, all highlight the due diligence obligations of banks, which reflect the gradual reduction or even abandonment of the pre-existing and regular provisions, And the policy intention that requires the bank to carry out the audit according to the "three principles of exhibition". The application of the "three principles" solves the defects of more rigid and less flexible management in the period of supervision of foreign exchange rules, which is conducive to promoting the stability of the foreign exchange management framework and the flexibility of coping with the changes of the situation and the reform and development. However, in the process of changing the mode of supervision, some outstanding problems are also exposed: such as the weak implementation of the "three principles of exhibition" by banks, the examination and approval of formality, and even meeting the needs of enterprises to innovate and innovate products to help enterprises evade supervision; The foreign exchange supervision department lacks the supporting system and the case guide, and faces the difficulty of obtaining evidence, defining the nature and punishing, etc. At present, the policies and management measures matched with the "three principles of exhibition" have not yet taken shape, and the means of supervision still need to be perfected. It is increasingly important and urgent to realize the "three principles of exhibition" in the field of foreign exchange management. In this paper, the principal-agent relationship theory, bank supervision and the "three principles of development" are first expounded at home and abroad. Secondly, it describes the present situation of the three principles of exhibition industry in China. Third, it enumerates the advanced experience of the supervision of the three principles of exhibition industry abroad. The fourth is to investigate and deal with the typical cases in the field of foreign exchange management in the past three years, and analyze the existing problems and the causes of the foreign exchange supervision through case study, in-depth interview and questionnaire survey. Fifthly, aiming at the problems existing in China's foreign exchange supervision under the framework of the "three principles of exhibition industry", this paper draws lessons from foreign advanced regulatory experience and puts forward relevant countermeasures and suggestions.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.6

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