破产金融机构管理层责任追究机制研究  

Research on the Accountability Mechanism of the Management of Bankrupt Financial Institutions

作　　者：张倩 王青[1] ZHANG Qian;WANG Qing(Xi’an Sub-branch PBC,Xi’an Shannxi 710075)

机构地区：[1]中国人民银行西安分行,陕西西安710075

出　　处：《西部金融》2021年第4期69-73,共5页West China Finance

摘　　要：金融机构与其他企业相比具有一定的特殊性,其管理层违法违规经营不仅影响金融机构自身发展,更关系整个金融系统稳定。鉴于金融机构破产引发的一系列问题,对其管理层追责既具有理论需求也具有现实必要,但我国目前对破产金融机构管理层的追责机制仍存在一些问题。建议我国借鉴国外经验,明确追责机构和流程、追责对象和类型、追责原则和构成要件等,探索建立财产调查和责任保险制度,使追责机制发挥应有的作用。Compared with other enterprises,financial institutions have a certain degree of particularity.Their management's illegal operations not only affect the development of financial institutions themselves,but also affect the stability of the entire financial system.In view of the series of problems caused by the bankruptcy of financial institutions,the accountability of the management of its management has both theoretical basis and practical necessity.However,current accountability mechanism for the management of bankrupt financial institutions has legislative deficiencies,and concealing property leads to the purpose of accountability which is difficult to achieve and other issues.We should learn from foreign experience in accountability,clarifying the accountability organization and process,the object and type of accountability,the principle of accountability and constitutive elements.Exploring the establishment of a property investigation and liability insurance system to make the accountability mechanism play its due role.

关 键 词：追责机制 破产金融机构 公司治理 

分 类 号：F812.42[经济管理—财政学]