银行并表监管的理论基础和实践难点

并表监管是监管银行控股公司的有效手段，其作为一种金融风险监管工具，在发达市场经济国家已经被应用多年。在目前的分类监管体制下，我国不存在金融控股公司，但现有的一些集团公司与金融控股公司是名异实同。且未被纳入专门的监管。银行并表监管指引将银行集团纳入监管范围，标志着我国金融业向综合经营体制迈出了实质性的一步，为金融控股公司法的制定奠定了基础。但是，在我国现有的分业经营体制下，如何实施并表监管，还有许多难点问题需要解决。

Bank Supervision and Management Theory and Practical Difficulties

Consolidated supervision is an effective approach to the regulation of financial holding companies,which has been utilized as a financial supervisory risk management technique in more advanced countries for many years.In our country,although the title of financial holding company doesn't exist,the existent groups,which functioned in practice under the separate regulation system,and haven't been regulated because of lacking of interrelated rules,belong to financial holding company virtually.The Consolidated Supervision Directive can settle the problem partially and promote the development of integrated financial operation.However,in our transition economies,we will face many difficulties during the implementing consolidated supervision effectively.