我国跨国银行并表监管机制探析

跨国银行并表监管已经纳入巴塞尔委员会、欧盟、美国及香港监管当局最为重视的监管建设之一,并形成共识:在并表基础上的母国全面监管原则。我国银行业不断改革和发展客观上要求构建我国的跨国银行并表监管体制:即以国外立法为参考,结合我国的并表监管实践,从监管银行机构之类型、监管之内容、监管之方式、监管之国际合作与跨国银行内控制度建设等方面建立和完善我国的并表监管体系。

The Consolidated supervision of multinational Bank has become one of the most important supervision means which has been adopted by Basle Committee、 EU、America and Hongkong,the principle of Home Supervision on basis of Consolidation is a consensus of the international society.The development and reform of Chinese banking industry calling for an objective to build our country＇s regulations of consolidated supervision governing multinational banks：foreign legislation as a reference,combined with our practice,from the type of the banking institutions,regulatory content,manner,international cooperation and internal control system,to establish and improve our country＇s regulations of consolidated supervision.