正常交易原则在金融企业集团成员相互救助中的适用  

On the Application of Arm's Length Principle in Intra-Group Transaction

作　　者：陈兰兰[1] 

机构地区：[1]北方工业大学文法学院,北京100041

出　　处：《甘肃行政学院学报》2010年第1期105-111,104,共8页Journal of Gansu Administration Institute

摘　　要：金融企业集团在救助处于财务困境中的集团成员的过程中,可能借助非正常内部交易在集团各成员之间转移风险,输送利益。少数发达国家和发展中国家通过金融法规确立正常交易原则,限制金融企业集团借助内部交易在集团成员之间转移风险、输送利益。而我国金融法规对金融企业集团几乎未作规定,难以规制非正常内部交易。本文从抑制内部交易风险和管制利益输送角度,对有关正常交易原则的各国国内金融法规进行述评,提出我国应在时机成熟时制定《金融企业集团法》规制金融企业集团内部交易,明确规定哪些情形下金融企业集团各成员相互救助而开展内部交易应遵循正常交易原则。In recent years,some countries such as U.S.,U.K.,Japan,South Korea have enacted financial laws concerning financial group.Nowadays there emerge some financial groups in China,among which,some may transfer risk as well as transfer capital or income inappropriately when providing support to troubled financial entities through intra-group transactions,which probably threatens operation efficiency,profitability or solvency of the party engaged in intra-group transactions,damages interests of minority shareholders and debtors of the party and deposit insurance fund as well.In this paper,the author first introduces provisions of domestic financial laws of certain countries related to arm's length principle,and then makes some legal suggestions to China on the basis of analysis.The paper holds the point that China should lay down 'Financial Group Act' providing for the supervision of intra-group transactions and stipulating the cases in which financial entities should observe arm's length principle when providing support to troubled financial entities through intra-group transactions.

关 键 词：金融企业集团 内部交易 正常交易原则 

分 类 号：D922.28[政治法律—经济法学]