金融控股公司资本充足性评估和监管的国际经验及启示
|
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 UnitedStates, 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 reasonablemethod 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 andsupervision scope of the financial holding companies at the group level based on the principle of substance overform. 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, andcontinuously improve the capital adequacy assessment and supervision of financial holding companies.
This paper systematically combs and summarizes the joint forum and the experience of the UnitedStates, 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 reasonablemethod 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 andsupervision scope of the financial holding companies at the group level based on the principle of substance overform. 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, andcontinuously improve the capital adequacy assessment and supervision of financial holding companies.
引文
[1]曹莉,任浩.美欧金融集团监管的演变及对中国的启示[J].金融会计,2015(2).
[2]陈小荣,尹继志.金融控股公司监管研究——美国经验及其借鉴[J].湖北社会科学,2013(12).
[3]郭艳,张晋莲,胡波.综合经营趋势下金融集团的资本充足度监管[J].保险研究,2010(11).
[4]阚景阳.金融危机视角下金融集团风险监管研究[J].南方金融,2012(5).
[5]康华平.金融控股公司资本充足率风险控制分析[J].西南金融,2005(9).
[6]刘兴亚.金融集团监管的国际经验借鉴[J].金融发展评论, 2014(12).
[7]鲁政委,陈昊.金融控股公司并表监管的发展演进与国际经验[J].金融监管研究,2018(3).
[8]裴桂芬,李艳红.金融控股公司监管:美国实践与中国的政策选择[J].浙江金融,2014(2).
[9]向彪.美国金融集团的并表监管制度研究[J].金融服务法评论,2015(7).
[10]胥爱欢,李红燕.美、英、澳金融控股公司监管实践及对我国的启示[J].西南金融,2018(1).
[11]王兆星.我国银行综合并表监管变革——银行监管改革探索之六[J].中国金融,2015(1).
[12]袁洋,侯巧玲.金融控股集团并表管理实践效果检验——基于金融资产管理公司的分析[J].财会月刊,2014(14).
[13]张剑,初可佳,邹建华.金融控股公司最优资本充足监管研究——以银行与保险子公司为例[J].南方经济,2009(5).
[14]张振兴.金融深化背景下的银行并表监管:国际监管实践与我国监管方式的改进[J].金融理论与实践,2017(11).
[15]中国人民银行南昌中心支行课题组.金融控股公司监管模式的国际比较研究[J].金融与经济,2015(12).
[2]陈小荣,尹继志.金融控股公司监管研究——美国经验及其借鉴[J].湖北社会科学,2013(12).
[3]郭艳,张晋莲,胡波.综合经营趋势下金融集团的资本充足度监管[J].保险研究,2010(11).
[4]阚景阳.金融危机视角下金融集团风险监管研究[J].南方金融,2012(5).
[5]康华平.金融控股公司资本充足率风险控制分析[J].西南金融,2005(9).
[6]刘兴亚.金融集团监管的国际经验借鉴[J].金融发展评论, 2014(12).
[7]鲁政委,陈昊.金融控股公司并表监管的发展演进与国际经验[J].金融监管研究,2018(3).
[8]裴桂芬,李艳红.金融控股公司监管:美国实践与中国的政策选择[J].浙江金融,2014(2).
[9]向彪.美国金融集团的并表监管制度研究[J].金融服务法评论,2015(7).
[10]胥爱欢,李红燕.美、英、澳金融控股公司监管实践及对我国的启示[J].西南金融,2018(1).
[11]王兆星.我国银行综合并表监管变革——银行监管改革探索之六[J].中国金融,2015(1).
[12]袁洋,侯巧玲.金融控股集团并表管理实践效果检验——基于金融资产管理公司的分析[J].财会月刊,2014(14).
[13]张剑,初可佳,邹建华.金融控股公司最优资本充足监管研究——以银行与保险子公司为例[J].南方经济,2009(5).
[14]张振兴.金融深化背景下的银行并表监管:国际监管实践与我国监管方式的改进[J].金融理论与实践,2017(11).
[15]中国人民银行南昌中心支行课题组.金融控股公司监管模式的国际比较研究[J].金融与经济,2015(12).