後WTO時代中國外資銀行法制環境之研究

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中文摘要

中國吸引外資之政策是改革開放的一個重要標誌，但同時也衝擊著中國在法律制度上的更易，蓋投資環境是由許多與資金、技術、文化等多種客觀條件和因素所構成的具有多層次、多樣性的龐大綜合體，其中法律因素為主導決定作用的因素，因為影響外國投資者的各種因素，往往是通過法律形式和體制反映出來，並直接對外國投資者利益產生影響。因此，接受外資的東道國法制是否完備，法律保障是否充分可靠，往往成為判斷投資環境的佈局因素之一。中國投資法律環境的內容是為諸多外資在進入中國所必須加以理解並研究，因其投資所衍生的個別問題，皆有待外資所重視且加以研究，並進一步分析外資在中國投資所面臨的實際法律問題，而當大量外資逐步進入中國之際，也從傳統的製造業為主、轉而改向以服務業模式為主，其中特別以「金融業」更是鮮明。由於中國銀行業順應著入世更加融入於國際金融市場之中，隨之中國銀行業開放政策也愈來愈受國際競爭之衝擊，導致中國必須放寬金融界外資銀行的准入條件、建立符合《巴塞爾新資本協議Ⅱ》的監管措施，亦須遵循《服務業貿易總協定》下，對於金融業對外開放之基本原則，以面對國際競爭之挑戰與具體環境的變化。為因應加入 WTO 五年過渡期結束，於 2006 年 12 月 11 日正式施行《外資銀行管理條例》，成為中國在後 WTO 時代中外資銀行進入中國從事銀行業務的準據法，對於外資銀行採取為達成入世承諾的「國民待遇原則」、「法人導向政策」、與「審慎監管」三個立法原則，係為進入中國的外資銀行首要理解的法制環境。台資銀行截至 2009 年 5 月底為止仍僅有七家非營利性的代表處設立於中國，仍未有台資銀行營業性機構登陸，著眼於 MOU 即將簽訂，兩岸金融往來已成既定事實，於《外資銀行管理條例》「法人導向政策」下，不僅台資銀行代表處面臨轉制為法人銀行或是分行的難題，尚未登陸的台資銀行也面臨設置法人銀行或分行的佈局問題，詳參本文深入之討論。本文以中國加入 WTO 前的外資銀行法制發展沿革為開展，以《外資銀行管理條例》發布的時空背景為主軸，針對中國銀行業對外開放的程度，分析轉制為不同准入型態的營業性機構策略佈局，文中亦涉及各類型的外資銀行准入機構門檻、並且就中國的銀行業務範圍為比較介紹，提供外資銀行不同於中資銀行的策

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略分析。

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III

Abstract

This article is based on the developing evolution of foreign bank legal system before Dec.2001, and issues the time intervals during the enforcement of “Regulations of the PRC on Administration of Foreign-funded Banks”. In view of the Chinese Banking industry opening extent, this article analyses the transformation strategy to different bank institutes, which involves various types of the Foreign-funded banks accessing to Chinese financial markets, and compares the scope of banking business with the business scope of Chinese-funded banks. To foreign-funded banks which have interests on investing banks in China, an optimal access certainly helps more, especially speaking of Taiwanese-funded banks.

An important symbol of reforming and opening in China’s policy is to attract foreign investors, while it is simultaneously affecting the legal regime change. The investing environment is covered by many intricate factors, such as the fund, the technology, the culture and other detachments. However, the most important one is the legal system, which reflects the foreign investor’s tactics and direct influences over the benefit of the foreign investors. Therefore, whether the law system is integral and complex in the investing country or not, it is one of the environmental investment elements. Each foreign investor is required to comprehend the investment system and environmental law in China in order to bring out the solutions of the individual and legal problems. As the massive foreign capitals entering into China gradually, the majority in China transfers from the traditional manufacturing industry to the service industry; the financial banking industry in particular.

Because the banking industry in China has to comply with the WTO promises, the foreign banking policy in China is influenced by them. The foreign policy in China has to follow BasleⅡ and GATT. In accordance to the

WTO-five-years-transition-period passed, “Regulations of the PRC on Administration of Foreign-funded Banks” which is the criterion law for the foreign-funded banks in China, officially enforced on December 11, 2006,. This

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IV

regulation contains the three legislative principles: the national treatment, the policy of the enterprise legal person, and the prudential requirements, which were the promises to entering WTO. The three principles should be understood by all the foreign-funded banks entering China.

Not only the 7 Taiwanese-funded non-beneficial representative offices should face the transformation problems, so are the other Taiwanese-funded banks which plan to invest in China. As MOU is going to sign, and the intercourses among the Cross-Strait financial banks, the criterion law “Regulations of the PRC on

Administration of Foreign-funded Banks” should be enforced to the strategic policy among the Taiwanese-funded banks. There are further discussions among this article.

Key words: foreign-funded banks、national treatment、the policy of the enterprise legal person、the scope of the prudential requirements、the business scope of the foreign-funded banks.

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V

謝辭

論文完成付梓的喜悅時刻，終於體認謝辭之重要性，因為，一本論文的完成要感謝的人實在太多。文杰老師，一位始終循循善誘、為我設身處地著想的慈祥長者。老師對於我的關懷與付出，早已超越「老師」兩個字所包含的字義，因為老師的深厚學養而讓原本不才的論文豐富、因為老師無悔的關心而讓做事橫衝直撞的我總能安然度過難關、因為老師無私的幫助而讓我能夠安心徜徉於學術的殿堂、因為老師無時無刻的愛心而讓受挫的我依然能昂首前進，文杰老師做的太多太多，無法一一細數，身為學生的我，受惠感恩之際，也期許自己在將來有小小成就之時，能付諸實行老師的口頭禪：「要幫助的人太多，就從幫助身邊的學生、家人或朋友做起」，發揚光大老師曾經帶給我的光輝，讓這樣的愛溫暖更多人。感謝您，我最愛的老師。我的母親，一位無怨無悔、樂天知命的偉大女性。她在我論文思緒不清之際，陪在我身邊的全心付出，給了我最溫暖的支撐力量。我的母親跟天下其他母親一樣，是偉大的，但母親樸實的處事態度，虛偽的大道理顯得庸俗，她用最誠實、最感謝的心看待身邊的人事物，也用最溫馨的誠意回報身邊的善意，嫻靜的她或許沒有發現，她的韌性、樂觀、積極、開朗早就贏得身邊的我們最崇高之尊敬。感謝母親教導我「慢慢來、不能急」的哲學，從不因我在在讓您失望而對我失去信心，感謝母親對我的信心，讓我有幸在學術上具無懼的研究精神，感謝您，我最愛的媽媽。「準外子」對於我的愛情與照顧，當然也成為這本論文的力量之一。他對於人生積極、勤奮的態度，確確實實感染了原本消極懦弱的我，他對事物的敏銳觀察，讓我寫作之際，總期許自己：「要讓文字發揮貢獻的力量」，他給我的驚喜與付出，使我總能每天以快樂的心情面對一本本堆積如山的論文書籍，感謝您，我最愛的人。姑姑、姑丈、爸爸媽媽、哥、姊、尹萱、英棟、碗鈴、尹臻、筱涵、弟弟妹妹們、嬪瑋、立偉學長、健銘學長、以及情同姐妹的蕙嘉、姿裴、桂綾、汎如，感謝您們，在我需要支持的時候，給我最大的鼓勵，在我難過的時候，給我最多的安慰，論文在您們一路扶持的關愛與鼓勵下，總算付梓，感謝您們。

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VI 感謝 EMBA 的學長們，百倉學長以及天翔、錦明、德華、進利、惟超、德行、清喜、松明學長們，由於您們給我工作機會，讓我熟悉論文資料蒐集方式，而在完成自己論文之際，得因此事半功倍，感謝您們。感謝口試委員曾國烈老師與林建中老師，在繁忙的學術教學中，撥冗給予寶貴的建議，讓我受惠良多也使論文的深度因此增長，感謝您們。最末，感謝「中華發展基金會」於論文僅有雛型的時刻，賦予機會至中國為訪談，加深論文的廣度，感謝您們對學子的幫忙與照顧，感謝您們。 2009 年 6 月 23 日中午