Legal analysis: After the implementation of the due diligence exemption system, the proportion of accountability and the scale of person-times have declined, and the relevant institutional arrangements have played a certain role in protecting the enthusiasm of front-line employees and account managers. Because different banks have different specific time points to implement the due diligence exemption mechanism, the survey takes the implementation time of due diligence exemption as the demarcation point, and makes a comparative survey of the situation one year before and one year after implementation, so as to truly reflect the implementation effect of the due diligence exemption mechanism. The survey shows that after the implementation of the due diligence exemption system, the scale of bank loan accountability and the proportion of employees' accountability have declined.

Legal basis: People's Republic of China (PRC) Commercial Bank Law.

Article 11 The establishment of a commercial bank shall be examined and approved by the the State Council Banking Regulatory Authority.

Without the approval of the the State Council Banking Regulatory Authority, no unit or individual may engage in commercial banking business such as absorbing public deposits, and no unit may use the word "bank" in its name.

Article 24 If a commercial bank has any of the following changes, it shall be approved by the the State Council Banking Regulatory Authority:

(a) change the name;

(2) Change of registered capital;

(3) Changing the location of the head office or branches;

(4) adjusting the business scope;

(5) Changing the shareholders who hold more than 5% of the company's total capital or total shares;

(6) Amending the Articles of Association.

(7) Other changes as stipulated by the State Council Banking Regulatory Authority.

When replacing directors and senior management personnel, it shall be reported to the State Council Banking Regulatory Authority for qualification examination.

Article 73 A commercial bank that causes property damage to depositors or other customers under any of the following circumstances shall bear interest and other civil liabilities for delayed performance:

(1) delaying or refusing to pay the principal and interest of the deposit without reason;

(two) in violation of the provisions of the bill acceptance and other settlement business, not to cash, not to enter the payment, to hold the ticket, to hold the ticket or to refund the ticket in violation of the provisions;

(3) illegally inquiring, freezing or deducting personal savings deposits or unit deposits;

(4) Other acts that violate the provisions of this Law and cause damage to depositors or other customers.

Under any of the circumstances listed in the preceding paragraph, the the State Council Banking Regulatory Authority shall order it to make corrections. If there is illegal income, the illegal income shall be confiscated, and if the illegal income is more than 50 thousand yuan, a fine of more than one time and less than five times shall be imposed; If there is no illegal income or the illegal income is less than 50,000 yuan, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed.