【正文】 alization and theinternationalization of financial institutions,large financial institutionsoperating in a segregate management to mixed management has bee amajor holding pany,an important organizational formin this trend,is the inevitable product of financial financialholding pany is bringing the advantages of scale economy,scopeeconomy and synergistic effect,however,at the same time the resultingconflict of interest and risk cannot be 2008,the UnitedStates and the world suffered the most severe financial and economic crisissince the Great Depression,which has relation to the risk brought byfinancial holding pany under the loose operating system to a construction of the firewall legal system can effectively guardagainst conflict of interest,control risk contagion,and has significantmeaning for the development of financial holding countries and the Taiwan district have successively passed therelevant legislation about the financial holding pany,to establish afinancial holding pany firewall legal China,there have beenvarious types of financial holding panies,but the risk awareness is low,lack of internal control addition,due to the blank of ourlegislation,these financial institutions are at the legal and ,we should learn from the advanced firewall system4experience,to speed up the establishment and improvement of China’sfinancial holding pany firewall legal text expect prefaceand conclusion,is divided into four One:Basic theory of the firewall legal system of financialholding the connotation,characteristics,and the legalnature of the firewall’s legal system,pare the GlassSteagall wall,Chinese wall and firewall legal system,summarize the main academicpoint and related dispute about the firewall legal system,and discuss thenecessity and function of the firewall legal Two:the legal system design of financial holding on how to build a financial holding pany’s firewallsystem,including the building value goals and principles the main contentsof the firewall system and the operational Three:The mode of firewall system and legal practice inforeign countries and Taiwan on the firewall legal system ofthe United States,Germany and Taiwan and analyze thedifferent characteristics and practical experience about firewall system invarious countries and regions,Chapter Four:The establishment and improvement of China’s financialholding pany firewall legal the development ofChina’s financial holding panies,as well as the firewall system,and putforward specific proposals on how to establish and improve China’sfirewall legal ：Financial Holding Company，firewall，legal system1目錄引言............................................................................................................................1一、選題背景及研究意義......................................................................................1二、文獻(xiàn)綜述與創(chuàng)新之處......................................................................................2第一章金融控股公司防火墻制度的基本理論..........................................................4一、防火墻制度的內(nèi)涵、特征及法律性質(zhì)..........................................................4（一）防火墻制度的內(nèi)涵..............................................................................4（二）防火墻制度的特征..............................................................................5（三）防火墻制度的法律性質(zhì)......................................................................6二、“格拉斯—斯蒂格爾墻”制度和“中國墻”制度...........................................7（一）“格拉斯斯蒂格爾墻”制度...............................................................7（二）“中國墻”制度....................................................................................8三、有關(guān)防火墻制度的主要學(xué)術(shù)觀點(diǎn)及爭議......................................................9（一）主要學(xué)術(shù)觀點(diǎn)......................................................................................9（二）相關(guān)爭議............................................................................................10四、防火墻制度的功能.........................................................................................11（一）防范利益沖突.....................................................................................11（二）控制風(fēng)險(xiǎn)傳遞....................................................................................15第二章金融控股公司防火墻制度的法律設(shè)計(jì)........................................................18一、設(shè)立金融控股公司防火墻制度的價(jià)值目標(biāo)與具體原則............................18（一）價(jià)值目標(biāo)............................................................................................18（二）具體原則............................................................................................18二、金融控股公司防火墻法律制度的主要內(nèi)容................................................20（一）法人防火墻........................................................................................20（二）業(yè)務(wù)防火墻........................................................................................22（三）資金防火墻........................................................................................23（四）信息防火墻........................................................................................25（五）人事防火墻........................................................................................25三、防火墻制度的運(yùn)行機(jī)制................................................................................262（一）完善防火墻的信息披露制度建設(shè)，增強(qiáng)公開性及透明度............26（二）確立穿越防火墻的責(zé)任分配制度....................................................26（三）加強(qiáng)外部金融監(jiān)管，監(jiān)督防火墻的有效運(yùn)行................................27第三章國外及臺(tái)灣地區(qū)防火墻制度模式與法律實(shí)踐..............................................28一、美國金融控股公司的防火墻模式................................................................28（一）美國防火墻制度的演變....................................................................28（二）現(xiàn)行美國防火墻制度的主要內(nèi)容....................................................29（三）評(píng)價(jià)....................................................................................................32二、德國全能銀行的防火墻制度模式..............................................................32（一）德國全能銀行的特點(diǎn)........................................................................32（二）德國全能銀行的防火墻制度.......................................................