在金融危机高峰期,大银行是各国政府重点救助的对象,但政府因此承担了巨大的政治负债,也加大了金融机构的道德风险。为弥补救市成本,惩前毖后,对银行征税的提议应运而生。政府对金融机构的态度发生了从救助到“审判”的巨大转变。 At the peak of the financial crisis, the big banks are the key rescue recipients of governments. However, the government shouldered huge political debts and increased the moral hazard of financial institutions. In order to make up for the bailout costs, the proposal to impose a tax on banks came after the punishment. The government’s attitude toward financial institutions has undergone a tremendous shift from aid to trial.