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我国商业银行目前普遍采用贷款责任追究终身制。该制度在一定时期内曾产生过积极的作用,但目前具有与我国法制精神相悖、处罚显示公平、激励约束不对称等弊端,不但对商业银行的经营发展产生了负面作用,还对信贷人员的工作积极性产生了不利影响。作者在分析了贷款责任追究终身制弊端的基础上,提出了应提倡尽职免责、离任审计等新的责任追究建议,具有一定的现实意义。
At present, commercial banks in our country generally adopt the responsibility system of lending for life. The system has played a positive role in a certain period of time. However, it has the contradiction with the spirit of our country’s legal system, fairness in punishment, and asymmetrical stimulation and restraint. It not only has a negative effect on the operation and development of commercial banks, but also affects the credit officers Work enthusiasm has had a negative impact. On the basis of analyzing the defects of the lifelong system of loan liability, the author put forward some suggestions of new accountability such as avoiding due diligence and leaving auditing, which has certain practical significance.