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

摘要： 基于规制经济学激励理论，本文从制度比较视角探讨了存款保险制度以附属机构模式和独立机构模式运行的不同制度绩效。在独立机构模式下的存款保险制度，激励机制更为清晰，有助于降低监管机构救助与处置成本的冲突。随着制度环境和制度条件的成熟、问题银行处理经验的积累、技术型专业化监管人力资源的增强，应当适时将我国存款保险制度转换为独立机构模式的存款保险制度。本文从存款保险制度机构模式选择的视角，对我国存款保险制度的完善和改进提出政策建议。

关键词: 存款保险制度, 机构模式, 激励理论, 比较制度分析