“银行”定义之比较研究与借鉴

A Comparative Study on the Definition of Bank for Reference

首先 ,本文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式和概括式两种具体作法。其次 ,经分析后本文认为 ,英国采用实质认定主义 ;美国和我国香港特区以形式认定主义为基础 ,兼采实质认定主义 ;我国台湾地区采用形式认定主义。最后 ,本文分析了我国《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、贷款加以明确界定。

This article argues that defining bank has two methods: formalism and materialism while materialism has two specific ways: listing and outlining. After careful analysis, this article continues to argue that Britain adopts materialism; the 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; Article 87 should be amended and some key concepts such as deposit and loan should be defined clearly.