银行资产托管业务权责边界--基于陕西省现状分析  

The Responsibility Bounaries of Asset Custody--Based on the practice of Shaanxi Province

作　　者：马悦[1] MA Yue(Xian Branch PBC,Shaanxi,Xi'an 710075)

机构地区：[1]中国人民银行西安分行,陕西西安710075

出　　处：《西部金融》2021年第10期27-30,37,共5页West China Finance

摘　　要：随着资管产品业务发展,托管业务履职要求日益提高,管理人、托管人隔离的制度安排使托管人成为对管理人信用补充和权力制衡的重要一环。由于法律关系认识的不统一、托管业务的同质化竞争明显、职责边界不明晰使得托管人行使其投资监督职责存在一定障碍。本文基于陕西省银行托管业务开展情况,分析托管人在资产管理中的地位和职责:从托管人制度的设立目的来看,托管人应与投资人、管理人构成信托关系,并且与管理人分别履行“信义义务”,承担独立责任。With the continuous expansion of the scale of asset management products,the performance requirements of custodian business are increasing day by day.The institutional arrangement of the separation between custodian and admin‐istrator makes custodian become an important part of the credit supplement and the balance of rights of the administrator.There are some obstacles for custodians to exercise their investment supervision duties because of the disunity of legal re‐lations,the obvious homogenous competition of custody business and the unclear boundary of responsibilities.Based on the development of custodian business of banks in Shaanxi Province,this paper analyzes the status and responsibilities of custodians in asset management:custodians should form a trust relationship with investors and administrators,and perform"fiduciary duty"and assume independent responsibilities.

关 键 词：资产托管 信托关系 法律地位 

分 类 号：F830.31[经济管理—金融学]