基于财务视角的日本大型银行控股公司的组建研究  

Research on the Construction of Large Bank Holding Companies in Japan From Financial Point

作　　者：吕岩[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018

出　　处：《财经论丛》2010年第4期74-80,共7页Collected Essays on Finance and Economics

基　　金：浙江省教育厅科研基金资助项目(20060117)

摘　　要：银行控股公司是美国及其他一些发达国家普遍采用的银行组织机构。它起源于20世纪的美国,是规避政府对设立银行分支机构管制进行管理的结果。日本于2000年9月组建瑞穗银行控股公司,并通过这种组织形式,完成了大型银行间的合并与重组。本文从财务的角度对日本大型银行控股公司组建过程进行研究,重在分析日本大型银行控股公司的组建动因及其财务效果,以期对我国银行改革提供借鉴。Bank holding company is a sort of bank organization mostly existing in the US and some other developed countries. It originates from the US in 20th century, being a resuh of avoiding the government＇s regulation on establishing subsidiaries in banks. Japan began to establish the Mizuho Holdings, Inc. in September, 2000. Under the organization construction, Japan accomplished a series of merges and restructurings among banks. The paper will research the construction process of large bank holding companies in Japan from finaneial point of view, focused on its construction motives and financial effects as to find out some experience for China banking reform.

关 键 词：银行控股公司 组建动因 财务效果 

分 类 号：F230[经济管理—会计学]