This paper studies the exit mechanism of commercial banks, including bankruptcy law, commercial banking law, banking supervision and management methods, financial institutions, and other related specifications, as well as the stealth of the deposit insurance system, the shortcomings; again at US-Japan and Taiwan, style and other relevant legislation in order to comparison research purposes, and to discuss the case in China mainland and the assessment, the final exit mechanism for commercial banks of the structure and characteristics of the legal system and to propose amendments to its shortcomings. Especially on the exit mechanism of the deposit insurance system in words, to build a more perfect system of explicit deposit insurance, the establishment of deposit insurance in order to implement the law of a failed bank exit mechanism.