台湾合会法制化经验及对我国大陆的借鉴

作为一种简单高效的民间金融组织形式,合会存在于许多国家和地区。合会的影响具有两面性:一方面其通过民间资金的融通,有助于拉动消费需求和促进中小企业投资;但另一方面,其不断上演的倒会风波亦对经济社会产生了诸多负面的影响。如何对合会进行监管,以趋利避害、发挥其积极作用是各国都要解决的问题。我国台湾地区对于合会监管的法制化实践起步较早,其将合会纳入民法调整范围、实现合会契约法典化,区别对待民间金融、依法规范管理及充分发挥民间金融对于中小企业的支持作用等做法为我国大陆提供了诸多有益的借鉴。

Legalization Experience of Taiwan Rotating Savings and Credit Association and Its Reference Significance for Mainland China

As a simple and efficient form of financial organization, Rotating Savings and Credit Association (ROSCA) exist in many countries and regions. The influence of the ROSCA has two sides. On the one hand, through the intermediation of private capital, it helps stimulate the consumption demand and promotes small and medium sized enterprises investment. But on the other hand, the continuous storms of participants' breaking the agreement also produce many negative effects on economy and society. How to regulate the ROSCA to avoid its disadvantages and play its positive role is a problem every country needs to solve. Taiwan started earlier in the legalization practice to regulate the ROSCA. It includes the ROSCA in the scope of Civil Law, and achieves the codification of the ROSCA contract. It extends different treatment to private finance, standardizes the management according to the law and gives full play of the private financial support of small and medium sized enterprises, which provide many useful references for mainland China.