On The Research Of The Legal System Of The Supervision And Management Of Offshore Banks’ Internal Framework

For a long time, the supervision of offshore banks has focused on the market access and banking business. Due to the influence of corporate autonomy, the internal framework of the offshore bank has been considered to be an arrangement of internal organizational structures, functions and powers of the internal configuration in accordance with the company law and the articles of association with less legal intervention. However, as the market economy, offshore banks’ internal framework also has congenital defects, which may lead to the failure to conduct the internal control, or even financial risks. With the continuous release of offshore financial policy, the accelerated construction of offshore financial centers, and the opening of the offshore financial market, China’s legal system of the supervision and management of offshore banks need to reform. Therefore, strengthening the legal supervision and management of offshore banks’ internal framework, has become inevitable.By defining the concepts of the offshore finance, the offshore bank, the internal control, the internal framework and the legal supervision and management, this thesis clarified the interrelationship between the internal framework and internal control of the offshore bank as well as the basic contents of the legal supervision and management of the offshore bank, comparatively analyzed the particularity, pointed out the rationality and the necessity, explored the feasibility of the legal supervision and management of the offshore bank’s internal framework. At the same time, through the analysis of foreign experience, the thesis put forward the suggestion of building the legal system of the supervision and management of offshore banks’ internal framework. This thesis is divided into six parts:The first part is the introduction, which focused on the background and significance, summarized the research status of the supervision and management of the offshore bank at home and abroad, and illustrated the research ideas and methods of this thesis.The second part is the general analysis of the legal supervision and management of offshore banks’ internal framework, which defined the concept of offshore banks’ internal framework and the legal supervision and management of offshore banks’ internal framework, clarified the relationship between the internal framework and the internal control, summarized the basic contents and analyzed the particularity of the legal supervision and management of offshore banks’ internal framework.The third part is the legitimacy of the building of the legal system of the supervision and management of offshore banks’ internal framework, which analyzed the rationality by studying the legal justice value, the economic sovereignty principle and the position of the government functions, the necessity by the national economic sovereignty and the global financial safety impact, and the offshore bank’s internal risk prevention, and the practical basis of the building of the legal system of the supervision and management of offshore banks’ internal framework.The fourth part is the foreign experience of the legal supervision and management of offshore banks’ internal framework, which studied the international regulation applicable to the legal supervision and management of offshore banks’ internal framework, especially the rules of Basel Committee on Banking Supervision and Internal Control-Integrated Framework, comparatively analyzed the regulatory legal system of internal control in developed countries and regions, and pointed out the enlightenment to China.The fifth part is the building of the legal system of the supervision and management of offshore banks’ internal framework, which put forward suggestions to the building of the legal system of the supervision and management of offshore banks’ internal framework in three aspects: the legislative supervision, the government supervision and the international cooperation.The sixth part is the conclusion, which concluded that to build the legal system of the supervision and management of offshore banks’ internal framework, we need to study the relationship between the internal framework and the internal control, analyze the legitimacy of the legal supervision and management, and draw lessons from foreign experience.