商业银行保证金账户的法律性质与风险防范措施

The Legal Nature and Risk Control Measures of Commercial Banks' Margin Accounts

根据商业银行的角色,商业银行的各类保证金账户可以细分为两种类型:银行作为债权人的保证金账户与银行作为第三方存管人的保证金账户。第一种类型的保证金账户从本质上讲属于金钱质押,特定化与移交债权人占有是设立有效金钱质押的基本要件。实践中,保证金账户尚存在成文规定层面的滞后性、司法层面的随意性与操作层面的模糊性等问题,由此引发的法律风险不容忽视。商业银行应审慎评估保证金账户面临的各种风险,采取有效措施做好保证金账户的规范管理与风险防范工作。相关部门也应尽快统一各地法院对保证金账户法律性质的不一致认识,维护银行债权安全。

Margin accounts in commercial banks can be categorized into two types： one with commercial banks acting as creditor and the other with commercial banks acting as custodian. In essence, the first type is a pledge over cash, with the characteristics of appropriation and transfer of the possession to creditors. In practice, the legal risks of margin accounts, which are caused by the delay in legislation, the randomness of judicial disposal and the ambiguity in terms of operation, cannot be ignored. Commercial banks must prudentially assess the risks of margin accounts and take efficient measures to streamline the management of margin accounts and prevent the risks. Relevant authorities should also unify different under- standings of local courts on the legal nature of margin accounts to safeguard commercial banks＇ legal rights.