我国没有专门的金融控股公司法,但是事实上存在各种类型的金融控股公司。制约金融控股股公司的发展的因素除法律因素外,还包括公司转投资限制、母公司融资限制和税收制度限制等。在分业监管体制下.我国金融控股公司立法很难有实质性突破,研究分析专门立法之外的因素更具有现实意义。%There is no special law on financial holding companies, but in fact there exist many kinds of financial holding compa- nies. Apart from legal factor, restrictions on company investment transfer, parent company financing and taxation system all restrict the development of financial holding companies. Under the separated supervision flame, making a law on financial holding companies is hard to make a material progress. Therefore, it is meaningful to study and analyze other factors beyond legal factor.
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