《金融稳定法》中危机银行处置信息披露机制的法律完善  

The legal improvement of information disclosure mechanism in the disposal of crisis banks in the“Financial Stability Law(Draft)”

作　　者：常健 王清粤 CHANG Jian;WANG Qing-yue

机构地区：[1]海南大学法学院,海南海口570228

出　　处：《东南大学学报（哲学社会科学版）》2024年第4期77-86,151,F0002,共12页Journal of Southeast University(Philosophy and Social Science)

基　　金：国家社科基金项目《公司双层股权结构的法律构造研究》(19BFX131);海南省高等学校教育教学改革研究重点项目《自由贸易港法治人才培养模式与课程体系研究》(Hnjg2021ZD-2);海南省优秀人才团队“海南自由贸易港法律创新团队”项目阶段性成果。

摘　　要：《金融稳定法(草案)》首次将金融风险处置中的信息披露问题上升至法律层面。信息披露一直是金融监管领域的热门议题,已渗透到金融监管的各个环节,在危机银行处置中也不乏信息披露的身影。基于商业银行经营方式的特殊性及其在国民经济中的核心地位,商业银行的信息披露较其他行业而言具有更高的透明度要求。尤其在危机银行处置过程中,信息披露关乎金融安全与金融稳定,对防范和化解系统性金融风险具有重要意义。在我国以包商银行案为代表的危机银行处置中,信息披露仍面临着缺乏系统完备的信息披露法律规则设计、缺乏透明度导向、规范化程度有待提高、缺乏风险预警功效等问题。亟需完善以提高透明度为导向的信息披露相关规则,应从主体、方式、内容层面提高信息披露的规范性,健全危机银行信息披露的风险预警机制,并注重危机处置后信息披露效应的持续性评估,以期对我国《金融稳定法》中有关危机银行处置中信息披露机制的完善有所裨益。For the first time,the“Financial Stability Law(Draft)”has raised the issue of information disclosure in the disposal of financial risks to the legal level.As a hot topic in the field of financial regulation,information disclosure permeates various aspects of financial supervision,including the disposal of crisis banks.Given the unique nature of commercial bank operations and their position in the national economy,there is a greater need for transparency in information disclosure of the commercial banks.This is especially true during the disposal of crisis banks where information disclosure is crucial for financial security and stability and holds significant importance in preventing and mitigating financial risks.In China,the disposal of crisis banks,represented by the case of Baoshang Bank,still faces issues such as the lack of comprehensive legal rules for information disclosure,a lack of transparency,the need to enhance standardization,and a lack of risk warning.There is an urgent need to improve the relevant regulations with a focus on enhancing transparency.This includes improving the normativity of information disclosure from the perspectives of subjects,methods,and content,establishing a risk warning mechanism,and emphasizing the continuous evaluation of the effectiveness of information disclosure after crisis disposal.These measures aim to contribute to the enhancement of the information disclosure mechanism for crisis bank disposal in the“Financial Stability Law(Draft).”

关 键 词：金融风险 银行危机处置 信息披露 《金融稳定法》 

分 类 号：D922.28[政治法律—经济法学]