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互联网金融控股公司作为互联网金融蓬勃发展以及互联网企业积极介入金融行业的背景下的新型金融控股公司,与传统金融控股公司具有一定的差异。由于互联网金融控股公司内部数据共享化、机构虚拟化和账户统一化等特征,使得各子公司之间在机构、业务、信息等方面难以实现严格的区隔,从而容易滋生不正当关联交易。因此不能机械地沿用传统金融控股公司不正当关联交易的规制逻辑,而应当根据互联网金融控股公司之间资本加数据的关联模式,按照披露的逻辑运用内部控制和外部规制并重的规制方法建立和完善相关制度,从而对互联网金融控股公司的不正当关联交易进行有效的规制。
As a new type of financial holding company under the background of the flourishing development of Internet finance and the active involvement of Internet companies in the financial industry, Internet financial holding companies have some differences from traditional financial holding companies. Due to the features such as internal data sharing, institutional virtualization and account unification in the Internet financial holding companies, it is difficult to achieve strict separation between the subsidiaries in the aspects of organization, business and information, and thus breeds improper related party transactions. Therefore, the regulatory logic of unfair connected transactions by traditional financial holding companies can not be used mechanically. Instead, it should be established and perfected according to the mode of capital-plus-data association between Internet financial holding companies and according to the disclosed logic, the regulatory methods that both internal control and external regulation are taken as equal emphasis Related systems, so as to effectively regulate the improper connected transactions of Internet financial holding companies.