中大機構典藏-NCU Institutional Repository-提供博碩士論文、考古題、期刊論文、研究計畫等下載:Item 987654321/67532
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 69561/69561 (100%)
造访人次 : 23047001      在线人数 : 629
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://ir.lib.ncu.edu.tw/handle/987654321/67532


    题名: 金控法規範的利害關係人非授信交易之探討;A Study on the Non-Credit Transactions with Related Parties Regulated by Financial Holding Company Act
    作者: 王美玲;Wang,Mei-Ling
    贡献者: 財務金融學系在職專班
    关键词: 金控法;利害關係人;非授信交易;Financial Holding Company Act;Related Parties;Non-Credit Transactions
    日期: 2015-06-23
    上传时间: 2015-07-30 20:56:53 (UTC+8)
    出版者: 國立中央大學
    摘要: 金融機構扮演著資金來源與供給的重要角色,若經營者濫用職權,發生利害關係人非常規交易弊案,不但損及股東權益,更影響金融機構經營與發展。金控法第45條規範目的係在避免金融控股公司或其子公司與利害關係人之間利益輸送,以保護其他股東或債權人權益。
    利害關係人授信以外交易法規與函釋變動頻繁,在實務上仍有許多法規爭議與窒礙難行之處,尤其是實質關係人與有利害關係人第三人的認定。本文透過收集利害關係人交易相關函釋以及相關文獻,研究金控法中對於利害關係人交易規範之立法目的與其影響,並探討主管機關對於利害關係人交易裁罰案例之適合性,進而就金控法利害關係人交易之法規部分,提出實務上的建議,以符合實務之執行與降低風險,期使利害關係人交易之規範能發揮正向效益,而不是令金控集團採取迴避態度。
    ;Financial institutions play an important role in funding sources and supply. If the manager abuses rights, it will occur the scandal of Non-Arm’s Length transactions, which not only damages the shareholder’s equity but also affects the operation and development of financial institutions. The specification of Financial Holding Company (FHC) Act 45 aims to avoid the transference of benefits between financial holding companies or their subsidiaries and any interested party, in the purpose to protect the rights of other shareholders or creditors.
    The regulations and explanations of non-credit transactions with related parties change frequently. There are many controversial regulations and implementation difficulties in practice , especially the identification of substantial related-party and the third related-party. Through collecting the relative explanations and relevant literature, this thesis studies the legislative purpose and influence of the regulation of related-party transactions in the FHC Law, and analyzes the suitability of penalty cases. Finally, some of the recommendations from the FHC Act on related-party transactions are proposed in order to conform to practice and reduce risk , so that the regulation on related-party transactions are able to provide positive benefits rather than lead the financial holding group to have the evasive attitude.
    显示于类别:[財務金融學系碩士在職專班] 博碩士論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML1749检视/开启


    在NCUIR中所有的数据项都受到原著作权保护.

    社群 sharing

    ::: Copyright National Central University. | 國立中央大學圖書館版權所有 | 收藏本站 | 設為首頁 | 最佳瀏覽畫面: 1024*768 | 建站日期:8-24-2009 :::
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈  - 隱私權政策聲明