【作者】 童霞；

【导师】 辜明安；

【作者基本信息】 西南财经大学 ， 经济法， 2008， 硕士

【摘要】 随着我国市场经济的逐步确立、金融体制改革的不断深化、银行业优胜劣汰竞争机制的形成,国内有些经营不善的金融机构出现了倒闭、破产的现象。长期以来我国一直以国家担保的形式对存款进行保护,但是随着经济的发展,这种国家担保的存款保护方式的弊端越发地显露出来。这种隐性存款保险制度没有确定的程序,缺乏必要的事前资金积累来承担损失,在处理倒闭机构和兑付存款人储蓄存款时,所有处置措施都是临时个案决定,需要政府、司法部门、监管机构的沟通与合作。实践证明,这种事后的临时合作,拖延了处置时机,并在很大程度上增加了处置成本。我国要进行经济体制和金融体制改革,使银行走向市场,就必须对一部分经营管理不善、严重资不抵债,以及部分不必要的重复建设的银行机构实施市场退出,实现银行资源的优化配置。然而,在处理倒闭机构和兑付存款人储蓄存款时,由于没有正式的存款保险制度,不能实施市场退出,而更多的是一种“行政退出”,损失不得不由政府或中央银行承担,增加了政府财政支出,影响了财政政策的独立性;或迫使中央银行发放贷款,影响了中央银行货币政策的独立性。因此,我国巫需建立存款保险制度。银行业高负债经营的特殊性决定了银行业先天的高风险性,也促使了存款保险制度的诞生。同时,存保制度的产生也从部门法的角度见证了法学理念由“个人本位”向“社会本位”的转变。我国目前居民储蓄高速增长,存款己构成金融机构信贷资金的主要来源,保护居民存款的安全己成为事关社会稳定的重大问题。存保制度的确立,可以增强存款人的信心,金融机构就可以稳定地保持资金来源,其业务活动才能顺利开展。另外,建立存保制度也是我国加强金融风险监管的一项重要措施。该制度在保护存款人利益、维护一国金融体系稳定方面发挥着巨大作用,本论文分为五部分,第一部分为导论,通过近年来我国金融机构的破产案例指出在我国已存在的隐性存款保险制度的弊端,因而有必要在我国建立显性的存款保险制度。本部分内容还对国内外研究的文献进行综述,凸现本论文研究的意义。第二部分为存款保险法律制度的基本理论,分析了存款保险法律制度涉及的最为基本的内容如存款保险的法理基础、法律属性、法律关系和价值功能等,为存款保险制度具体模式的构建奠定基石。笔者认为存款保险制度的法理基础为秩序和平等。秩序表现为以法律形式确立存款保险制度,可以为存款保险机构、投保银行、政府和存款者规定明确的权利和义务,各相关主体的权利界限和义务边界。这样,在平时存款保险机构和银监会通过行使检查监督等法定权利,保障金融机构的正常运转;而在金融机构出现危机时则可以按照法定的程序对问题银行进行处理,并对存款人的存款进行赔付。存款保险制度中的平等就是要求其它金融机构和四大银行有平等的竞争机会。存款保险制度的建立,所有金融机构都必须为存款人的存款购买保险,使存款人的存款有了保障,其它性质的银行有了和四大国有银行相等的竞争机会来吸收存款。存款保险的法律性质目前在理论上还比较模糊。笔者经过分析将其界定为政策性保险和违约责任保险中的保证保险。存款保险制度的法律关系:主体、客体和内容。主体有投保人—金融机构、保险人—存款保险机构和第三人即存款人。其中,第三人是否为存款保险法律关系的主体还存在一定的争议。存款保险法律关系的客体为:投保银行因违约而向存款人承担的损害赔偿责任。从各国存款保险的实践来看,存款保险法律关系主体所被赋予的权利义务存在较大差异,但概括起来存款保险机构的权利有承保权、监管权、处置权;其义务有支付保险赔偿金、救助问题银行、对倒闭银行进行破产清算等。投保金融机构的权利主要体现在出现危机时,有享受存款保险机构救助的权利;其主要义务包括:交付保险费的义务、审慎经营义务以及报告和接受检查的义务等。存款保险制度的价值功能体现在对存款人的保护和对投保银行的保护,最终为维护金融秩序的稳定。第三部分为存款保险制度存在的负面效应及应对措施。由于存款保险制度自身主要存在道德风险和逆向选择问题,所以一直以来是否应当建立这一制度,在中国乃至世界一直存在争论。在自愿型、统一费率的制度规定中,存款保险制度对经营不善的银行会更具吸引力,经营状况最佳的银行有可能会选择退出存款保险体系。由此就会引起其他银行的保费上升,用以抵补处置问题机构产生的成本。此举势必引发另外一些经营状况良好的银行退出机制。周而复始,最后只有有问题的银行会保留在体系之内,使存款保险体系变得十分脆弱。笔者经过分析,提出应对逆向选择的措施为采取强制投保和不采取统一费率的方式。存款保险制度存在的道德风险包括:存款人的道德风险即存款人在建立存款保险制度以后过分依赖存款保险保险机构,而对银行的经营业绩和经营风险掉以轻心,甚至缺乏积极性把存款从潜在的破产银行中取出;投保银行的道德风险即投保银行为了谋求利益的最大化,往往更倾向于选择风险更高、利润更为丰厚的资产组合,使得银行内在的脆弱性不断加剧。同时,由于存款保险公司对规模不一、风险等级不同的银行实行单一费率的情况下,使得同样规模但风险较大的银行不需要付出更多的保险费;金融监管当局的道德风险即存款保险机构对于处于危机的银行进行的救助使银行难以倒闭,因此造成监管机关对存款保险制度的依赖。针对道德风险可采取设立存款保险赔偿比率、实行限额存款保险及差别保险等方法化解。通过本部分的分析更加坚定了在中国有必要建立存款保险制度的信念。第四部分关于我国存款保险法律制度的基本内容,为本论文的主要部分,建立我国的存款保险制度,首先必须明确定位,应在充分借鉴国际经验并紧密结合我国国情的基础上建构。在该部分内容中通过梳理某些学者对建立中国存款保险法律制度具体内容提出的建议,分别对投保对象、投保方式、存款保险机构的设置、存款保险机构的职能、投保标的、保险费率、存款保险公司资金的运用、赔偿限额和法律责任各方面的问题进行了详细的论述,具有较强的实践操作性。笔者认为我国存款保险的投保对象应借鉴世界其他国家的通行做法,按“领土论”原则,涵盖本国国内的所有存款类金融机构,为所有吸收存款的银行和非银行金融机构;存款保险制度的投保方式,结合“属地”原则和“属人”原则实行强制与自愿相结合的投保方式,即对于中国境内的商业银行等存款性金融机构采取强制保险方式:对于中国境内的外资银行和境外的中资银行采取自愿投保方式;存款保险机构的设置,笔者和所有学者的观点是一致的,认为较好的选择是由政府和银行机构共同出资组建一个全国性的存款保险机构;存款保险机构的职能应采取复合职能,即不仅提供保险服务,提供流动性支持、接管银行、风险监管等职能;关于投保标的,笔者认为:首先,暂时只保人民币存款,不保外币存款。等制度运作成熟后,存款保险范围再适当扩大;对于保险费率,在建立存款保险制度的初期,保险费率的制定和实施可以根据不同类别银行的风险等级区别对待差异,依国有独资商业银行、股份制银行、城乡信用社之间的风险等级表现出层次性的差别;我国存款保险资金的运用以安全性为主要目的,应以存入银行、购买国债为主要的运作方式,等存款保险制度运行的比较成熟时可以考虑将闲置资金投资于金融债券、投资与外国政府债券和国外的安全资产等;在赔偿限额问题上,笔者认为可以考虑对存款人的存款规定一个全额赔偿限额和最高赔偿限额。在全额赔偿限额以上,最高赔偿限额以下,按超额累计递减比例赔付;最终存款保险制度的后盾即法律责任,笔者分别探讨了投保金融机构及存款保险机构的法律责任,以维护存款保险制度的威严。第五部分提出了我国在建立存款保险制度后应相应采取的配套措施。我国要真正建立一套行之有效的存款保险制度,还面临着很大的困难,有的困难是存款保险制度本身在立法设计上需要研究解决的,也有更多的是在存款保险制度外,需要配套的制度措施相互支持相互协调才能解决的。笔者认为,我们应当从以下几个方面完善存款保险制度的配套措施:①完善银行的会计和信息披露制度;②建立完善的银行破产法律制度,保障存款保险制度功能的有效发挥;③建立健全金融机构信用评级制度;④强化职能部门对银行的有效监管,降低存款保险基金的赔付压力;⑤加强最后贷款人制度建设,防止银行高破产率对存款保险制度的冲击。更多还原

【Abstract】 As the market economy has gradually established, the continuous despening of reform of the financial system, banking the formation mechanism of survival of the fittest competition arising therefrom, some poor manegement of domestic financial institutions in the collapse, bankruptcy phenomenon. For a long time our country has been secured to the country in the form of deposit protection. However, with economic development, such national security deposit protection means more abuses be revealed. This implicit deposit insurance system no fixed procedures, the lack of necessary funds accumulated prior to bear the loss, the collapse of institutions in dealing with the payment of depositors and savings deposits at the disposal of all cases decided measures are temporary, necessary for the government, the judiciary, supervision the communication and cooperation. Practice has proved that this retrospective Interim Cooperation, has been delayed for disposal opportunity, and to a large extent the increase in disposal costs. China is to carry out economic system and the financial system so that banks to enter the market, we must part to poor management, seriously insolvent, as well as some unnecessary duplication of construction of the banking institutions to withdraw from the market, banks achieve the optimal allocation of resources. However, the collapse of institutions in dealing with the payment of depositors and savings deposits, the absence of a formal deposit insurance system can not be implemented market withdrawal, it is more related to an "administrative withdrawal", the losses had to bear by the government or the central bank, increased the government fiscal expenditure, the fiscal policy affect the independence or force central bank loans, affected the central bank’s monetary policy independence. Therefore, it needs to establish a deposit insurance system.Banking high debt management determines the special nature of the banking industry inherent high-risk, also contributed to the deposit insurance system was born. At the same time, the formation of the deposit insurance system from the perspective of law departments witnessed by the law concept“personal foundation”to the“community-based"”change. China’s current rapid growth of people’s savings deposits of financial institutions have constituted the main source of credit funds, protect the safety of the residents deposits have become a matter of social stability of major issues. The establishment of the deposit insurance system, will enhance the confidence of depositors. Financial institutions can maintain a stable source of funding. Operational activities can be carried out smoothly. In addition. Establishment of the deposit insurance system in China to strengthen the financial risk is an important regulatory measures. The system in the protection of the interests of depositors and safeguard stability of a country’s financial system plays a tremendous role,This paper is divided into five parts, the first part is the Introduction Chapter, through the bankruptcy case that has been in existence in our country of hidden defects deposit insurance system shows that it is necessary to establish a deposit insurance system in China. Besides, this part describes of the domestic and international research literature review and highlights the significance of this thesis research.Chapter II for the deposit insurance legal system’s basic theory, analysis of the legal system related to the deposit insurance of the most basic elements such as the legal basis for deposit insurance, legal attributes, legal and functional value, the deposit insurance system for the specific contents of the cornerstone laid whih is the basis for the order and equality. Performance order to establish a legal form for the deposit insurance system, the deposit insurance agency for insured banks, the government and the depositors with clear rights and obligations of the main relevant obligations and limits the rights of the border. So, in peacetime deposit insurance agencies and the China Banking Regulatory Commission inspection and supervision through the exercise of legal rights, protection of the normal operation of financial institutions, while financial institutions in times of crisis can be in accordance with the statutory procedures for dealing with the problem banks, and the deposits deposits paid. The deposit insurance system is to make equality in other financial institutions and the four major banks have equal opportunities for competition. The establishment of a deposit insurance system, all financial institutions must be a depositor’s savings account to purchase insurance, so that the depositors can deposit a security, the nature of other banks and four state-owned banks have an equal opportunity to compete for deposits.The legal nature of deposit insurance in theory still relatively vague. The author defined it as a policy of insurance and liability insurance in default guarantee insurance. The legal deposit insurance system: subject, object and content of the main players in the insured - financial institutions, insurance - the deposit insurance agencies and the third person that depositors. The third person whether deposit insurance for the main body of legal relations are still facing some controversy. Deposit insurance is the object of legal relationship: the insured bank deposits due to default by the people to assume responsibility for damages. Deposit insurance from the practice of view, the main deposit insurance by the legal relationship of rights and obligations conferred by the larger differences exist, but can be summed up deposit insurance underwriting agencies have the right to control power, the right of disposition; its obligations to pay compensation insurance , Save the problem banks, the closure of banks on bankruptcy liquidation, and so on. The insured financial institutions are mainly embodied in the right to a crisis, a deposit insurance agency relief enjoy the rights of its main obligations: the obligation to deliver premium, prudent management and reporting obligations and the obligations of inspection. The value of the deposit insurance system function embodied in the protection and the protection of the insured banks and ultimately to safeguard the stability of the financial order.Chapter III is the negative effects of the deposit insurance system Voluntary type, the system provides uniform rates, the deposit insurance system to ailing banks will be more attractive, the best operating state banks may choose to withdraw from the deposit insurance system. This will cause other banks increased premiums for the disposal of bodies have offset the cost. This is bound to trigger some other banks operating in good withdrawal mechanism. The cycle, the last only a problem in the banking system will be retained within the deposit insurance system has become very fragile. Response measures taken for compulsory insurance rates and the adoption of uniform manner can solve this promblem.. While the risk of moral can be taken against the establishment of a deposit insurance compensation rates, a deposit insurance limit of insurance and the methods of resolving differences. The passage of this part of the analysis further strengthened in China it is necessary to establish a deposit insurance system conviction.The fourth chapter is of the basic content of China deposit insurance.The establishment of the deposit insurance system in China must be clear positioning, in the full reference on the basis of international experience, in close connection with China’s national conditions on the basis of construction. In the part of the contents of certain scholars combing through the establishment of a deposit insurance Chinese legal system specific content of the recommendations, namely the insured object, insurance, deposit insurance agencies have been set up deposit insurance body, the insured object, the premium rate the use of deposit insurance funds, and the compensation limit of liability for all aspects of the problem are discussed in detail and has strong operational practice.Chapter V part is the corresponding measures of the deposit insurance system Establish a truly effective deposit insurance system in China was facing great difficulties, some difficulty is the deposit insurance system itself in the legislative design to be studied and solved, but also more in the deposit insurance system, the need supporting measures mutual support system can be resolved only through mutual coordination. In my view, we should improve in the following several aspects of the deposit insurance system of complementary measures:①improve the bank’s accounting and information disclosure system②establish and improve the system of bank insolvency laws to protect the deposit insurance system function effectively③establish a sound financial institutions credit④rating system in the banking sector to strengthen the functions of effective supervision, the lower the deposit insurance fund payments pressure⑤strengthen the lender of last resort system building, to prevent banks from the high bankruptcy rate on the impact of the deposit insurance system.更多还原