摘要
认为定义银行的方法有两种 :形式认定主义与实质认定主义 ,而实质认定主义又有列举和概括式两种具体作法。英国采用实质认定主义 ;美国和香港以形式认定主义为基础 ,兼采实质认定主义 ;台湾采用形式认定主义。分析了我国《商业银行法》的定义并建议在坚持形式认定主义的同时 ,修正该法第 87条 ,对一些关键性的概念如存款。
This article argued that there are two methods in defining bank:formalism and materialism And materialism has two specific ways:listing and outlining.After careful analysis,this article continues arguing that Britain adopts materialism,U.S.A.and Hong Kong adopt formalism supplemented by materialism while Taiwan adopts formalism.Finally this article analyzes the definition of bank in our Commercial Bank Law and suggests that formalism should be insisted on Article 87 should be amended and some key concepts such as deposit taking and loan making should be defined clearly.
出处
《河北理工学院学报(社会科学版)》
2002年第2期34-42,共9页
Journal of Hebei Institute of Technology (Social Science Edition)