关键词: 存款保险制度, 机构模式, 激励理论, 比较制度分析

Abstract: Based on the regulatory economics incentive theory，this paper discusses the institutional performance of the subsidiary and the independent institutional mode deposit insurance scheme（DIS） from the perspective of comparative institutional analysisThe incentive mechanism of DIS independent institutional mode is clearer，helps to reduce the conflict between the rescue and disposal costs of regulatory institutionsThis paper suggests that，it is necessary to reform and improve the institutional mode of China's deposit insurance institution with the maturity of institutional environment and institutional conditionsThe conclusion is a necessary supplement for DIS researches and it presents policy enlightenment for the development and improvement of China's DIS

Key words: deposit insurance scheme （DIS）, institutional mode, incentive theory, comparative institution analysis