开放经济条件下我国离岸金融监管问题研究

Research on Regulatory Problem for China's Offshore Finance under the Condition of Open-door Economy

目前,我国国内离岸金融市场已初见端倪。以上海和深圳为中心的我国离岸商业运作日益活跃,发展国内离岸金融市场有其客观性和必要性。因此,我国应借鉴世界主要离岸金融市场运作和监管模式,选择适宜的离岸金融监管模式,从内外严格分离型或隔离型适时向适度渗透型演进,同时,银行监管部门应重点加强离岸银行的市场准入监管和离岸银行的风险监管,外汇监管重点应放在对居民外汇管制政策的有效执行方面,税收监管重点则为居民对外交易的合法性和合理性等。

At present, China＇ s demestic offshore financial market has gained an initial development. China＇ s offshore commercial operation centered in Shanghai and Shenzhen becomes increasingly active. There are objectivity and inevitability to develop demestic offshore financial market in China. Therefore, taking the operation and supervisory mode of main offshore financial marekts in the world as reference, China should choose a suitable offshore financial supervisory mode, evolving from internally and externally strict-sepration-typed or segregation-typed to moderately permeating-typed, meanwhile, banking supervisory sectors should focus on strengthening regulation on admission of offshore banks and risk regulation on offshore banks. The emphasis of foreign exchange regulation should be effective execution of residents＇ foreign exchange control policy. The focus of taxation regulation should be legitimacy and rationality of residents＇ foreign transactions.