商业银行与控股、参股金融机构间资金往来监管制度的比较研究  

Research on the Management Mechanism of Fund Transaction between Commercial Banks and Share-holding Financial Institutions

作　　者：王平[1] 肖军 

机构地区：[1]对外经济贸易大学国际经济贸易学院博士研究生 [2]中国工商银行资产负债管理部

出　　处：《国际金融研究》2012年第6期46-57,共12页Studies of International Finance

摘　　要：股改上市后,我国主要商业银行加快了实施综合化、国际化经营战略步伐,其与控股、参股金融机构间资金往来规模的不断扩大有其内在必然性。此外,为实现不同的管理目的,相关金融监管、会计准则、证券交易、税法和外汇管制制度对相关资金往来的性质界定、资金定价、额度限制、交易方式、交易审批以及信息披露等方面进行了明确规定。本文从对商业银行与控股、参股金融机构间资金往来相关监管规定的国际比较入手,系统阐述分析了我国有关监管制度和规定,从商业银行经营管理的实践角度,提出了加强资金往来管理机制建设方面的对策建议。After realizing the target of IPO, our major domestic Commercial banks have been taking urgent steps to boost their internationalization and integration strategy, it is inevitable that the amount of intergroup fund transaction keeps rising remarkably. In addition, in order to meet the different supervision requirements, the fund transaction pricing, upper-quota, means, fund approval and information declaration should all go in line with supervisory regulation, accounting law, security transaction regulations, tax law, and foreign currency restrictions. The author firstly compares and analyzes relevant oversea supervisory regulation rules briefly, and secondly systematically studies relevant domestic supervision regulation requirements in detail and, and finally gives some advice on how to take corresponding countermeasures.

关 键 词：资金往来 关联交易 内部交易 资本弱化 安全港规则 

分 类 号：F831[经济管理—金融学]