单贴现法律制度研究寿险保

发布时间：2018-03-07 06:01

本文选题：寿险保单贴现　切入点：保险金受益权　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：寿险保单贴现于20世纪80年代的美国出现，至今我国尚未开放寿险保单贴现市场，但市场对于寿险保单贴现的需求却是存在的。寿险保单贴现法律制度研究一文介绍了寿险保单贴现交易及流程和美国的寿险保单贴现法律制度，依据美国的经验、我国现行法制和现实需求探讨我国引进这一交易方式的现实情况，构建我国的寿险保单贴现法律制度。本文分为绪论、正文和结束语三个部分，其中正文为：第一部分概括介绍了寿险保单贴现及其交易模式，包括寿险保单贴现的概念、特征、运作模式和相关保险行为的比较等，意图呈现一个比较全面的寿险保单贴现的知识概貌。第二部分是关于美国寿险保单贴现法律制度及评价，介绍了美国保险合同法中寿险保单贴现相关规定、美国寿险保单贴现的联邦立法和各州立法的情况及保单贴现交易的税收制度，分析了美国寿险保单贴现的监管制度，最后对美国寿险保单贴现法律制度进行评价。第三部分是对我国寿险保单贴现法律制度的构想，提出我国引进寿险保单贴现制度的必要性，，在我国相关现行法下协调寿险保单贴现制度，并对我国制定寿险保单贴现的专门规定、监管制度及税收制度提出了一些建议。本文选取美国作为唯一的介绍与借鉴对象，而未采用惯用的以不同法系或各主要国家的立法经验状况进行比较借鉴的写作思路，是由于寿险保单贴现制度起源于美国，并在美国发展成熟、完善，其他国家与地区尚未有明显的推广与应用，再者，笔者竭尽所能，仍未收集到除美国外其他国家与地区开展寿险保单贴现业务的资料，且目前国内学者对此问题的研究都以美国为例，最重要的原因是美国作为保单贴现制度的发源地，经过三十多年的发展，其运作体系与法制体系已经相当的成熟，足以满足我国探索寿险保单贴现法律制度的需要。
[Abstract]:Life insurance policy discount appeared in the United States in 1980s. Up to now, China has not opened up the life insurance policy discount market. However, there is a market demand for life insurance policy discounting. The article introduces the life insurance policy discount transaction and process and the life insurance policy discount legal system in the United States, based on the experience of the United States. The present legal system and realistic demand of our country discuss the actual situation of introducing this way of transaction in our country, and construct the legal system of discount of life insurance policy in our country. This paper is divided into three parts: introduction, text and conclusion, in which the text is:. The first part introduces the life insurance policy discount and its trading mode, including the concept, characteristics, operation mode and related insurance behavior comparison of life insurance policy discount, with the intention of presenting a more comprehensive knowledge profile of life insurance policy discount. The second part is about the American life insurance policy discount legal system and the evaluation, introduced the American insurance contract law in the life insurance policy discount related stipulation, This paper analyzes the federal and state legislation of life insurance policy discount and the tax system of policy discount transaction, analyzes the supervision system of American life insurance policy discount, and finally evaluates the American life insurance policy discount law system. The third part is the conception of the life insurance policy discount legal system in our country, the necessity of introducing the life insurance policy discount system in our country, and the coordination of the life insurance policy discount system under the relevant laws of our country. Some suggestions are put forward on the special regulation, supervision system and tax system of life insurance policy discount in our country. This paper chooses the United States as the only object of introduction and reference, and does not adopt the usual writing thinking of comparing the legislative experience of different legal systems or major countries, because the discount system of life insurance policies originated in the United States. And in the United States to develop mature, perfect, other countries and regions have not yet obvious promotion and application, moreover, the author tried his best, still did not collect other countries and regions except the United States to carry out life insurance policy discount business data, The most important reason is that the United States is the birthplace of the policy discount system. After more than 30 years of development, its operating system and legal system have been quite mature. Enough to meet the needs of our country to explore the life insurance policy discount legal system.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.284

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