本文選題：離岸公司 + 風險��； 參考：《四川省社會科學院》2015年碩士論文

【摘要】：本文所指離岸公司即是指在國際公認的離岸法域、依其當?shù)卣畽C構制定的法律法規(guī)、由離岸地之外的投資者注資、并不得在其領域范圍內(nèi)開展實際業(yè)務所設立的公司。離岸公司在世界范圍內(nèi)的發(fā)展方興未艾,給全球經(jīng)濟的發(fā)展帶來了機遇,但同時又由于其特殊的性質(zhì)以及發(fā)展的不成熟,導致諸多問題的產(chǎn)生和缺陷的暴露。因此,筆者便擬在已有研究的基礎上進一步探究完善離岸公司監(jiān)管與運作問題的具體策略,以期提供一些成熟的設想與思路。具體而言:文章緒論部分主要對選題的背景、意義、文獻綜述等做了簡單敘述,對文章的特點與不足加以了分析,從而加深讀者對本文的構思和設想等的了解。本文第一章主要介紹了離岸公司的一些基本概念,包括其定義、特征和分類三大部分,意在從理論方面對離岸公司有一個更加具體的界定,讓讀者對其有一個初步的認識。本文第二章主要介紹了離岸金融交易信息泄密事件和瑞士銀行改革兩大典型案例,以及由此引出了離岸公司在監(jiān)管過程中所存在的不足,意在為本文的理論研究提供實例參考。透過實例分析,我們可以明確的知道離岸公司存在的諸如信息不透明、登記制度不完善等問題,從而使我們認識到完善對其的監(jiān)管的必要性與緊迫性。本文第三章主要是對完善離岸公司監(jiān)管的可行性進行了分析。即隨著世界經(jīng)濟一體化的不斷發(fā)展,人才隊伍在不斷發(fā)展壯大,立法技術等也是日趨成熟與進步,因此,在這樣的前提與基礎之上,完善與加強對于離岸公司的監(jiān)管是切實可行的,同時也是十分必要的。本文第四章主要介紹了包括我國在內(nèi)的相關主體對離岸公司實施監(jiān)管的系列措施和現(xiàn)狀。即我國先后頒布了75號文、10號文、37號文等法律文件,從制度層面上對離岸公司的監(jiān)管問題進行了規(guī)制和管理,進而保障了我國市場經(jīng)濟的順利運行;此外,包括聯(lián)合國、歐盟、美國、澳大利亞等在內(nèi)的組織與國家針對離岸公司的風險防范問題也都采取了多種有益措施,效果是各有不同,在一定程度上具有借鑒意義。本文第五章,同時也是最重要的一個章節(jié),主要是論述了筆者對于完善離岸公司監(jiān)管問題的一些基本架構、設想。即從政府、企業(yè)、民間組織等的角度,結合金融監(jiān)管、信息披露、稅收征管等多個層面加以論述,以初步建構我國對于離岸公司監(jiān)管的較為完備的法律體系。最后即是全文的結語部分,意在總結全文觀點,表明全文主旨,重申作者的寫作目的。
[Abstract]:The offshore company referred to in this paper refers to a company established in an internationally recognized offshore jurisdiction, in accordance with the laws and regulations formulated by its local government agencies, and invested by investors outside the offshore territory, and may not carry out actual business within its field.The development of offshore companies in the world is in the ascendant, which brings opportunities to the development of global economy, but at the same time, because of its special nature and immature development, many problems and defects are exposed.Therefore, the author intends to further explore the specific strategies to improve the supervision and operation of offshore companies on the basis of existing research, in order to provide some mature ideas and ideas.Specifically, the introduction of the article mainly describes the background, significance and literature review of the topic, and analyzes the characteristics and shortcomings of the article, thus deepening the reader's understanding of the conception and assumption of this article.The first chapter mainly introduces some basic concepts of offshore company, including its definition, characteristics and classification. It is intended to have a more specific definition of offshore company from the theoretical point of view, so that readers have a preliminary understanding of it.The second chapter mainly introduces the two typical cases of offshore financial transaction information disclosure and Swiss bank reform, and leads to the deficiencies of offshore companies in the process of supervision, which is intended to provide an example for the theoretical study of this paper.Through the analysis of examples, we can clearly know the problems of offshore companies, such as information opacity, imperfect registration system and so on, which makes us realize the necessity and urgency of perfecting the supervision of offshore companies.The third chapter analyzes the feasibility of improving the supervision of offshore companies.That is, with the continuous development of world economic integration, the contingent of talented persons is growing stronger and stronger, and the legislative technology is also becoming more mature and advanced. Therefore, on the basis of such a prerequisite,It is feasible and necessary to improve and strengthen the supervision of offshore companies.The fourth chapter mainly introduces the series of measures and the present situation of the supervision of offshore companies by relevant subjects including our country.That is, China has successively promulgated 75, 10, 37 and other legal documents to regulate and manage the supervision of offshore companies at the institutional level, thereby ensuring the smooth operation of our market economy; in addition, the United Nations, the European Union,The United States, Australia and other organizations and countries have also taken a variety of beneficial measures to prevent the risks of offshore companies, the effects are different, to a certain extent, it has reference significance.The fifth chapter, which is also the most important chapter, mainly discusses the author's basic framework to improve the supervision of offshore companies.That is, from the angle of government, enterprises, non-governmental organizations, combined with financial supervision, information disclosure, tax collection and management and other levels to discuss, in order to initially construct a more complete legal system for the supervision of offshore companies.The last part is the conclusion of the paper, which is intended to summarize the views of the full text, express the main purpose of the full text, and reaffirm the author's purpose of writing.
【學位授予單位】：四川省社會科學院
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.291.91

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