摘要
理财产品作为商业银行监管套利的工具,其运营模式日益多元化和复杂化,本文对商业银行利用理财产品进行监管套利的诱因及其具体模式进行研究,利用银行会计分录和流程分析方法探讨其运作机理,发现我国金融市场发达程度较低,利率市场化程度有待进一步深化,监管机制分散僵硬等弊端是造成我国银行理财产品监管套利的深层次原因,并且针对这些存在的问题提出了相应政策建议。
As the tool of commercial banks＇ regulatory arbitrage, the operating pattern of finan- cial products is increasingly diversified and complex. The paper studies the incentive and specific pattern of regulatory arbitrage using the method of accounting entries and process analysis. The re- search shows that our financial market is still developing and its interest rate liberalization needs re- forming. The decentralization of regulatory mechanism is a deep-rooted reason. In regard to these problems, the paper advances some policy suggestions.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2015年第3期38-46,共9页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
国家自然科学基金项目(71403191)
