离岸金融中心的地理学研究进展

doi:10.18306/dlkxjz.2019.02.004

摘要/Abstract

摘要：

经济全球化是第二次世界大战后全球经济发展的特征,而金融国际化是其中重要的组成部分。离岸金融中心是在金融国际化和金融创新的背景下发展起来的,在促进资本流动与新兴金融市场发展中发挥重要作用。由于离岸金融中心独特的地理分布及其在全球经济和金融体系中的重要作用,离岸金融中心也开始受到地理学的关注。论文在对离岸金融中心的相关概念和发展进行介绍的基础上,系统回顾了离岸金融中心的地理学文献,从离岸金融中心产生的区位条件、离岸金融中心对全球和区域产生的影响、离岸金融中心与全球金融体系的互动关系、中国离岸金融中心的发展等方面对相关研究进行归纳,最后进行总结与评述,并对中国未来如何从地理学视角研究离岸金融中心给予展望。

关键词: 离岸金融中心, 全球金融网络, 避税天堂, 区位条件, 地理学

Abstract:

After the Second World War, financial globalization, an important component of economic internationalization, has become a key characteristic of the global economic development. Offshore financial centers are developed under the background of financial internationalization and innovation, and play an important role in promoting development and change of capital organization and emerging markets. Because of their unique geographical distribution and important role in the global economy and financial system, geographers have begun to study offshore financial centers. In this article, we reviewed the literature on offshore financial centers in geography. We first introduced the related concepts and changes, then examined the following topics: the location and development conditions of offshore financial centers, their regional and global influences, the interaction between offshore financial centers and the global financial system, and their development in China. Moreover, we discussed how to research offshore financial centers from a geographical perspective in the future.

Key words: offshore financial center, global financial network, tax heaven, locational conditions, geography

潘峰华, 曾贝妮. 离岸金融中心的地理学研究进展[J]. 地理科学进展, 2019, 38(2): 191-204.

Fenghua PAN, Beini ZENG. An overview of offshore financial centers from a geographical perspective[J]. PROGRESS IN GEOGRAPHY, 2019, 38(2): 191-204.

图/表 4

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类型	服务对象	准入门槛	主要业务	业务特点	代表地区
内外一体型	居民、非居民、离岸机构	不需要严格的申请流程	资金借贷	离岸业务与在岸业务不分开进行,不设单独离岸账户	伦敦、香港
内外分离型	非居民、离岸机构	离岸金融机构的设立需要当局批准	资金借贷	离岸业务与在岸业务分开进行,资金禁止在离岸与在岸间渗透	美国国际银行设施(International Banking Facility)、日本离岸市场(Japan Offshore Market)
分离渗透型	居民、非居民、离岸机构	离岸金融机构的设立需要当局批准	资金借贷	离岸账户与在岸账户分开设立,但允许离岸账户和在岸账户有一定程度的渗透	新加坡
避税港型	非居民、离岸机构	无金融管制	只在账簿上进行交易,无实际交易	赋税低,基本无金融管制	英属维尔京群岛、开曼群岛

序号	2013年	2014年	2015年	2016年
1	中国香港	中国香港	中国香港	中国香港
2	新加坡	英属维尔京群岛	英属维尔京群岛	英属维尔京群岛
3	日本	日本	新加坡	新加坡
4	英属维尔京群岛	美国	韩国	开曼群岛
5	韩国	新加坡	日本	韩国
6	美国	中国台湾	美国	日本
7	中国台湾	韩国	萨摩亚	德国
8	德国	开曼群岛	德国	美国
9	萨摩亚	德国	中国台湾	中国台湾
10	开曼群岛	萨摩亚	开曼群岛	卢森堡
11	荷兰	英国	法国	英国
12	毛里求斯	荷兰	中国澳门	萨摩亚
13	法国	法国	荷兰	法国
14	百慕大	毛里求斯	百慕大	毛里求斯
15	加拿大	中国澳门	卢森堡	中国澳门