“银行”定义之比较研究与借鉴

Abstract

首先,本文认为定义银行的方法有两种:形式认定主义与实质认定主义,而实质认定主义又有列举式和概括式两种具体作法。其次,经分析后,本文认为:英国采用实质认定主义;美国和香港地区以形式认定主义为基础,兼采实质认定主义;台湾地区采用形式认定主义。最后,本文分析了我国《商业银行法》的定义并建议在坚持形式认定主义的同时,修正该法第87条,对一些关键性的概念如存款、贷款加以明确界定。

This article argues that defining ab ank has two methods:formalism and ma terialism.Materialism has two specific ways:listing and outlining.After careful analysis,this a rticle continues arguing that Brita in adopts materialism,U.S.A.and Hong Kong di strict adopt formalism supplemente d by materialism while Taiwan district adopts formalism.Finally this article analyzes the definition of bank i n our Commercial Bank Law and suggests that formalism should be insisted,Artic le 87should be amended and some key concepts such as deposit taking and loan making should be defined clearly.