中文摘要：

本文研究银行影子的发展历程、运作模式、会计处理及受监管情况，给出每一种运作模式的流程图，展现银行影子的参与机构和运作流程。本文研究表明：银行影子本质是银行贷款，却规避了银行贷款应有的监管，致使银行系统可能隐藏巨大风险；银行影子增强了金融机构间的联系，增加了风险传染的渠道和传染的可能性，并且这些过桥机构使得资金链条相对传统贷款业务更长，增加了企业的融资成本。

英文摘要：

This paper presents a study of the development process, operational patterns, accounting treatment and supervision of bank shadow, and the chart of each operational pattern that diagrams the participation institutions and operational procedure of bank shadow. The study of the paper shows that the essence of bank shadow is loan, but it avoids the supervision of loan, so huge risks may hide in banking system; the bank shadow strengthens the connection between financial institutions, and increases the channels of risk transmission and the possibility of transmission, and these bridgeinstitutions make the fund chain longer relatively than that of traditional lending business, which increases the financing costs of firms.