| The way of using fiscal funds to relieve problem financial institutions, although which is using in practice more frequently, the quitting job of fiscal relief funds is quite backward. The performance that:on the one hand, finance aiding problem financial institutions is lack of regulating itself; on the other hand, in terms of exiting of using to rescue financial capital also lack of corresponding legal mechanism. If the quitting job of fiscal funds is not doing well, we can’t do well in rescuing problem financial institutions, because the loss of fiscal funds not only can damage taxpayers’rights and interests, adding the particularity of financial business, but also cause transferring from financial risk to fiscal risk, final consequence is unimaginable. The withdrawing mechanism of fiscal funds using to rescue problem financial institutions is about the principle of exiting of fiscal funds and the way of implementation system combined, which occupies an important place in follow-up supervision of aiding problem financial institutions, is to ensure the safety of financial capital, to protect taxpayers’rights and interests which are not violated, enhance the level of aiding problem financial institutions in China and is as the important guarantee of maintaining financial security and stability.This article is divided into four parts:the first part mainly expounds the building meaning and implication of withdrawal mechanism of financial bailout money; The second part mainly analysis from the practice of our country fiscal aiding problem financial institutions in the aspect of policy and law problems about withdrawing of fiscal aiding funds; The third part introduces the extraterritorial relevant experience in order to provide reference for our country building withdrawal mechanism of fiscal funds in using to rescue problem financial institutions; The fourth part builds the withdrawal mechanism of fiscal funds in using to rescue our country" problem financial institutions, and comes to the conclusion. |