摘要： 金融服务贸易目标与金融监管目标的冲突主要表现在：金融服务贸易最严重的壁垒就是不断变化的、重叠的审慎性或保护性管制；各国金融监管法律制度的不同本身就是金融服务贸易的潜在壁垒；金融服务贸易自由化可能导致管制竞争和“管制融化”的风险。自由贸易体制下审慎监管措施的合法性与独立性、金融服务贸易自由化对金融监管的双重要求，是金融服务贸易目标与监管目标产生冲突的主要原因。贸易目标与管制目标的固有冲突在WTO体制下更为突出。但在协调两者的冲突方面，WTO的现有规则只能起到一些有限的作用。作者认为，最低限度的协成员国的监管规则是目前解决贸易目标与监管目标冲突的有效方法。

关键词: WTO , 金融服务贸易目标 , 金融监管目标 , 协调

Abstract: The conflict between the aim of trade in financial services and the aim of financial supervision is showed in the following aspects：first，prudential，or protective rules and regulations，always changeable and overlapping，is the most severe barrier against the trade in financial services；second，different financial supervisory systems in different countries constitute underlying barrier；third，liberalization of trade in financial services may cause the risk of regulation competition and regulation melt．The legality and independence of prudential regulatory measures under the background of free-trade system，and the double demands of liberalization of trade in financial services on financial supervision are main causes resulting in the conflict．Unfortunately，present rules under WTO system can only exert some limited effects，so the inherent conflict shows more sharply between the aim of trade in financial services and the one of financial supervision．The author holds that to harmonize minimally regulatory rules and regulations in the WTO members is an effcient way to settle the conflict．

Key words: WTO, the aim of trade in financial services, the aim of financial supervision, harmonization