摘要
虽然中国人民银行2010年颁布的《非金融机构支付服务管理办法》对支付机构的实缴货币资本有所要求,但对其监管仍然属于会计资本监管。本文分析了对支付机构实施会计资本监管存在的弊端,探讨了对支付机构实施净资本监管的可能性与必要性,初步设计了对支付机构实施净资本监管的净资本计算规则,并提出了在现有制度背景下,实施净资本监管模式应当注意的问题。
Though there are stipulations upon the paid-up capital of payment institutions in Administrative Measures for the Payment Services Provided by Non-financial Institutions promulgated by the People's Bank of China in 2010,yet its regulation remains the domain of accounting capital management.Base on the elaboration of drawbacks of accounting capital regulation upon payment institutions,the thesis explores the possibility and necessity of net capital regulation upon payment institutions and further figures out a primary rules of calculation.It as well makes a precaution of net capital regulation in the context of the existing system.
出处
《上海金融》
CSSCI
北大核心
2012年第7期64-67,118,共4页
Shanghai Finance
关键词
支付机构
监管
客户备付金
净资本
Payment Institution
Regulation
Client Reserve Fund
Net Capital
