1引言本文的主要目的是探究银行理财业务的法律性质。作为商业银行表外业务的重要内容,自从上世纪九十年代银行理财业务开展以来,银行理财业务已取得了巨大的发展。以2011年为例,西南财经大学信托与理财研究所和上海普益投资顾问有限公司(普益财富)日前联合发布的《2011年度银行理财能力排名报告》显示:2011年我国国内银行理财产品的发行规模 1 Introduction The main purpose of this paper is to explore the legal nature of bank wealth management. As an important part of the off-balance sheet business of commercial banks, the bank financial management business has made tremendous progress since the bank’s financial management business was launched in the 1990s. In 2011, for example, the Trust and Money Management Institute of Southwest University of Finance and Shanghai Puyi Investment Advisory Co., Ltd. (Pu Yi Wealth) recently jointly released the “2011 annual ranking of financial management capabilities,” shows: 2011 China’s domestic financial products Issue size