英美银行破产法述评/苏洁澈(25)
[44]H. Jackson, “The Expanding Obligations of Financial Holding Companies”（1994） 107 Harvard Law Review 507，508-532;关于母公司与子公司的责任问题研究，见余劲松：《跨国公司法律问题专论》，法律出版社2008年版。
[45]H. Jackson, “The Expanding Obligations of Financial Holding Companies” ,p. 529；G. N. Olson,“Government Interven-tion: the Inadequacy of Bank Insolvency Resolution-Lesson from the American Experience”，p.114.
[46]M. H. Krimminger, “Deposit Insurance and Bank Insolvency in a Changing World: Synergies and Challenges' .
[47]FDICv．Roldan Fonseca, 795 F.2d 1102, 1109 （1st Cir.1986）.
[48]Notes, “Creditors’ Remedies Against the FDIC as Receiver of a Failed National Bank”（1986） 64 Tex. L. Rev. 1440；How-ell v. FDIC, 986 F. 2d 569 574（1 st Cir. 1993 ）．
[49]FDIC v. Ernst＆Young, 374 F 3d 579，582 （7th Cir.2004）．
[50]为刺激经济增长，央行长期维持低息政策，从而鼓励了银行的过度放贷；而监管机构则为了避免储蓄机构的破产，修改了通行的会计准则，这导致了大量本应破产的储蓄机构没有及时被破产，最终导致了公共资金更大的损失。关于美国储蓄危机的发展和法律变革，参见M. S. Tammen, “The Saving and Loan Crisis: Which Train Derailed-Regula-tion or Deposit Insurance?”（1990） 6 Journal of Law and Politics 311，319。
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