金融控股公司资本充足性评估和监管的国际经验及启示  

International Experience and Enlightenment of Capital Adequacy Assessment and Supervision of Financial Holding Companies

作　　者：胥爱欢[1] 杨苌苌 Xu Aihuan;Yang Changchang

机构地区：[1]中国人民银行广州分行,广东广州510120 [2]中国人民银行佛山市中心支行,广东佛山528099

出　　处：《西南金融》2019年第4期14-20,共7页Southwest Finance

摘　　要：本文系统梳理并总结了联合论坛以及美国、欧盟、日本等国家或地区关于金融控股公司资本充足性评估和监管的经验,包括将符合条件的金融控股公司纳入资本充足性评估和监管框架,确定合理的层次和范围用于金融控股公司资本充足性的评估和监管,采用科学合理的方法对金融控股公司集团层面的资本充足性进行评估。基于此,我国有必要借鉴国外先进监管经验,明确金融控股公司资本充足性评估和监管框架的约束对象,以实质重于形式为原则确定金融控股公司在集团层面的资本充足性评估和监管范围,完善我国金融控股公司在集团层面的资本充足性评估方法,强化对现有金融控股公司资本充足性评估方法中前沿问题的研究,不断完善金融控股公司资本充足性评估和监管。This paper systematically combs and summarizes the joint forum and the experience of the United States, the European Union, Japan and other countries or regions in the financial adequacy assessment and supervi. sion of financial holding companies, including the inclusion of eligible financial holding companies in the capital ad. equacy assessment and regulatory framework, determining the reasonable level and scope for the evaluation and su. pervision of the capital adequacy of financial holding companies, and the adaptation of a scientific and reasonable method to evaluate the capital adequacy of the financial holding companies at group level. Based on this, it is neces. sary for China to learn from the advanced foreign regulatory experience, clarify the financial holding companies’cap. ital adequacy assessment and regulatory framework constraints, and determine the capital adequacy assessment and supervision scope of the financial holding companies at the group level based on the principle of substance over form. And it is necessary to improve the capital adequacy assessment methods of China's financial holding compa. nies at the group level, strengthen research on the frontier issues in the capital adequacy assessment methods, and continuously improve the capital adequacy assessment and supervision of financial holding companies.

关 键 词：金融控股公司 金融集团 资本充足性 风险资本 混业经营 关联交易 系统性金融风险 风险防范 资本监管 并表监管 审慎监管 金融监管 

分 类 号：F832.1[经济管理—金融学] D922.1[政治法律—宪法学与行政法学]