金融機構所經營之業務涵蓋種類繁多、型式各異並各有其相關之法令，而金融機構透過直接或間接投資方式，一般而言將構成金融集團間之關係人及其交易，本論文之目的在於分析各種金融集團關係人交易相關法令之缺漏，並進而提出建議。
本文首先從現行金融機構經營及投資規範及金融機構關係人交易法律規範，歸納整理出相關法規機制，並探討現行該等關係人及交易之法律規範之「過」與「不足」之處。
此外，本文也參考美國法及跨國性金融監理機構之相關規範，藉此與我國相關規範比較，以作為我國相關立法之參考方向。
接著，本文再以金融機構關係人之實際相關案例，深入分析本國實務上常見之問題，以探討實務上對關係人的認定標準，並釐清現行金融監理對關係人間非常規交易之管理缺漏。
最後本文以上述之分析結果，提出對現行金融機構關係人相關法規之建議，以提供未來修法之參考。 / Due to deregulation and globalization in banking system, financial institutions are increasingly burring traditional differences between banking, insurance, and other institutions. As results, intra-group transactions cause more concern about the conflicts of interests.
From a legal point of view, different legal relationships will confer different rights and impose different duties on financial parties. Therefore, it is sensible to analyze the legal nature of the relationships of different participants and their roles in financial institutions’ related party transactions.
This study presents an analysis of regulations of related party transactions within Financial Conglomerates, and proposes reforms to deal with conflicts of interest:
Firstly, discusses the regulations about the business scope of financial holding company, bank, securities and insurance company. Then further analyzes the regulations of related party transactions within each above financial parties.
Secondly, depicts the American regulatory scheme and the frames guidelines and principles of international financial supervisory institutions. The former focuses on the background of banking regulations and the latest issue about The Dodd-Frank Act. The later includes the Basel Committee on Banking Supervision (BCBS), the International Organization of Securities Commissions (IOSCO), the International Association of Insurance Supervisors (IAIS), the International Swaps and Derivatives Association (ISDA) and the Joint Forum on Financial Conglomerates. A comparative analysis of regulations of the above and Taiwan was made.
Thirdly, further analyzes the controversial issues of intra-group transactions based on several judicial cases, and then discusses the operational deficiencies of financial institutions and flaws of law and regulations.
Finally, summarizes the said issues and propositions about related party transactions of financial institutions.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0097961225 |
| Creators | 朱美蓮 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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