商业银行关联交易法律规制研究

Legal Regulations on Related-Party Transactions of Commercial Banks

在商业银行股权多元化及经营综合化步伐加快的背景下,关联交易问题日益突出,并逐渐引起了监管部门的重视。关联交易具有二重性,关联交易立法的目的在于规范关联交易行为,遏制关联交易的负面作用,维护商业银行及股东整体权益,保障金融安全。本文分析了关联方及关联交易的基本内涵,结合国内外立法对关联交易规制的核心内容进行了阐述。目前,我国商业银行关联交易规则还存在内部人含义模糊、关联交易界定不明确等诸多不足,对此,作者提出了防范关联交易风险的具体措施,包括科学有效地管理关联交易、加强和完善内部控制、强化合法合规管理三方面内容。

With the equity diversification and integrated operations of commercial banks, related-party transaction issues have become increasingly prominent and gradually attracted the attention of regulation authorities. Concerning the duality of the related-party transaction, its legislation aims to regulate the transaction to limit its negative effects, safeguard the interests of commercial banks and overall shareholders and assure the financial security. This paper explains the meanings of related parties and related-party transaction and the core rules centering on related-party transaction on the basis of the global and domestic legislation practice. At present, there are still many problems in Chinese commercial bank＇s related-party transaction rules, such as the vague definition of insiders and the unclear scope of related-party transaction. Focusing on these problems, the author puts forward some detailed measures to guard against the risks of related-party transaction, which include fulfilling scientific and efficient management on the transaction, improving the internal control and emphasizing the compliance management.