중국 금융지주회사 감독시의 주요쟁점과 입법과제 －외국 법제도와의 비교론을 중심으로－

The paper analyses the legislative system of some countries and areas, and points out that developed countries company organization and finance industry have become very advanced, they set up holding company in order to relax finance restriction and prescribe finance's whole service, so it is not necessary to rule it by company organization law. However, Chinese company and finance industry is just developed in recent years, and the finance market is not fully developed, especially in finance industry national commercial bank accounts for too much proportion. So it is necessary to make stock system reformation for the purpose of establishing finance holding company. At present, with legislative rules absent, we will meet too much problems when we establish finance holding company, so it is necessary to make such special law as Finance holding company law to establish and function the finance company law. Memorandum of Understanding on Division of Responsibilities and Cooperation in Financial Supervision and Regulation among the CBRC, the CSRC and the CIRC, publicized on June, 28 of 2004, is the first law documents of Financial Holding Company and supervision about it. undoubtedly, the enactment of memorandum show the significant measure to make the supervision about Financial Holding Company systemize and legalize by regulating the management of Financial Holding Company and enforcing the cooperation among the CBRC, the CSRC and the CIRC. certainly, there still exist many problems, which are to be consummated. Based on the all round appraisal of mechanism of supervision about Financial Holding Company in China and the related provision of memorandum, the article, to take the value of the mechanism of supervision about Financial Holding Company in Memorandum as the point of departure, attempts to preliminarily prove into perfecting the legislation of supervision about Financial Holding Company.