This study explores parliamentary reforms related to the financial accountability of banks following the 1825–6 and 1836–7 financial crises in England. An appraisal of nineteenth-century parliamentary Hansard transcripts reveals early banking legislative pursuits. The study observes the laissez-faire and interventionist approaches towards the banking enactments of 1826, 1833 and 1844 that underpin the transformation of financial accountability during this era. The Bank Notes Act 1826 imposed financial accountability on the Bank of England by requiring the mandatory disclosure of notes issued. The Bank Notes Act 1833 extended this requirement to all other banks. The Bank Charter Act 1833 increased the financial accountability of the Bank of England by requiring it to provide an account of bullion and securities belonging to the governor and company, as well as deposits held by the bank. Thereafter, the Joint Stock Banks Act 1844 pioneered the regular publication of assets and liabilities and communication of the balance sheet and profit and loss account to shareholders. State intervention in the financial accountability of banks during the period from 1825 to 1845 appears to have been cumulative.

中文翻译：

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英国股份制银行财务问责制的兴起：1825 年至 1845 年

本研究探讨了 1825-6 年和 1836-7 年英格兰金融危机后与银行财务责任相关的议会改革。对 19 世纪议会议事录记录的评估揭示了早期银行立法的追求。该研究观察了对 1826 年、1833 年和 1844 年银行法的自由放任和干预主义方法，这些方法支撑了这一时代金融问责制的转变。1826 年的《银行票据法》通过要求强制披露已发行的票据，对英格兰银行施加了财务责任。1833 年银行票据法将此要求扩展到所有其他银行。1833 年的《银行宪章法》要求英格兰银行提供属于行长和公司的金银和证券账户，从而增加了英格兰银行的财务责任，以及银行持有的存款。此后，1844 年《股份制银行法》开创了定期公布资产和负债以及向股东通报资产负债表和损益表的先河。从 1825 年到 1845 年，国家对银行财务责任的干预似乎是累积性的。