CAJ | 학술논문

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。
작위일충간단고효적민간금융조직형식，합회존재우허다국가화지구。합회적영향구유량면성：일방면기통과민간자금적융통，유조우랍동소비수구화촉진중소기업투자；단령일방면，기불단상연적도회풍파역대경제사회산생료제다부면적영향。여하대합회진행감관，이추리피해、발휘기적겁작용시각국도요해결적문제。아국태만지구대우합회감관적법제화실천기보교조，기장합회납입민법조정범위、실현합회계약법전화，구별대대민간금융、의법규범관리급충분발휘민간금융대우중소기업적지지작용등주법위아국대륙제공료제다유익적차감。
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, standardiaes 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.