14

(Horald D. Skipper, Jr.)

14.1













(Zampetti Sauve ,1995)




234 4

14.2

(2 1)

14.3
11

14.3.1

1.















14 235

2.

14-1

( b a n c a s s u r a n c e )








A B BA





14-1
236 4

( ) ()
()

3.
(regulatory converg e n c e )
( )

(de jure harmonization)
(de facto harmonization)

14.3.2

14.4

14.4.1

(1 2)



14 237



1 2




14-2

(regulatory arbitrage ) (race to the
bottom) ()

14-2

14.4.2

(Basle Accord) Dermine ,1996)

See Fletcher(1993), Player(1992), Schwab et al(1991).

238 4

14.4.3

14.5

14.5.1

1.








(Failed Promises ,1990)



( ) ( )

Skipper(1993)
14 239

2.





( )
( )

3.









(111 2)









(Cooke ,1990)

4.

Farrell Soloner (1985)
240 4

5.



20

1 9 9 3 5 0


1) 1 3
1 9 8 5
1985




(12)



14-3

14-3

2)
(Shelp ,1981)
6 0 7 0

(Shelp ,1981)
14 241

1 9 7 0





2 0 7 0
(Shelp, 1981)





3)









(U.S. General
Accounting Office)(1993)


50
()


( )

14.5.2

1.

242 4

2.

ABA A
B












( )

1 9 7 5
19831988 Cooke (1990)Dermine (1996)
14 243

14.6
14-1






14-1






14-1


( )











14-1

/ ()

Modified from Skipper ,1996

244 4

14.7




2 0