在金融自由化的背景下,随着商业银行业务的不断创新,现代商业银行尤其是大银行其负债结构日益呈现出“以存款为主、多种负债形式并存”的特征。在这种情况下,考察破产时银行债务的清偿次序对存款保险费率的影响显得十分必要。本文讨论了我国商业银行的债务清偿结构,从定量角度分析了债务清偿结构对保险费率的影响,并建议未来我国制定风险费率时,加入债务清偿结构方面的考核指标。
Along with the development of financial liberation and the innovation of commercial bank' s opera-tion, the modern commercial banks, especially big banks, are characterized by “taking deposits as a core and while with diversified liability structure”. Therefore, This paper discusses the commercial bank's debt dis-charge order in bankruptcy in China and quantitatively studies the impact of discharge order bank debts on the risk-based premium of deposit insurance. Finally, the authors suggest that debt discharge structure should be one of the examining indicators when we set up the risk-based premium.