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

王美玲(Mei-Ling Wang)

指導教授 ： 高櫻芬

國立中央大學/管理學院/財務金融學系碩士在職專班/碩士(2015年)

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。

關鍵字

金控法 ； 利害關係人 ； 非授信交易

並列摘要

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.

並列關鍵字

Financial Holding Company Act ； Related Parties ； Non-Credit Transactions

參考文獻

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