我国财产保险公司再保险需求的微观影响因素研究

发布时间：2018-03-30 09:13

本文选题：再保险需求　切入点：企业所得税　出处：《中国海洋大学》2014年硕士论文

【摘要】：随着社会经济的发展，由风险导致的财物损失日益增大，企业因风险承担的责任日益增多。所以，财产保险公司承担的赔付责任非常重大。由此，财产保险公司逐渐使用风险转移、风险控制等手段控制经营风险，从而保证公司财务状况的稳定以及避免偿付能力减弱，再保险业务应运而生。我国财险再保险市场起步较晚，存在再保险安排不合理、定价机制不成熟等问题影响了我国财产保险业的健康发展。随着我国法定分保比例的取消，加快了再保险市场的商业化速度。特别是近年来，随着再保险业务规模的扩大，财产保险公司利用再保险业务进行逃税的行为越来越多。因此，再保险业务对财产保险公司越来越重要，，再保险业务的良性发展，影响到财产保险公司的健康运营。以往的国内学者对再保险需求影响因素的研究都是针对某个或某类因素展开实证分析，与宏观因素相比，微观因素对财产保险公司的再保险需求的影响更具有直接性。本文在对国内外学者影响因素研究成果进行分析的基础上，旨在以研究影响财产保险公司再保险业务需求的主要因素为起点，突出企业所得税因素对再保险业务需求的影响，为财产保险公司提出合理的经营建议，财产保险公司应该从自身的公司运营情况和实际税负情况出发，合理使用再保险。论文首先对再保险需求进行了理论分析，将这些基本的理论作为进一步研究的理论基础。其次研究了我国再保险市场的需求状况以及财产保险公司再保险需求的特点，进而从公司内部治理角度出发，分析了六个因素对财产保险公司的影响，突出企业所得税因素对再保险业务需求的影响。最后进行了实证研究，利用最小二乘法，首先不考虑所得税因素影响构建模型进行多元回归，分析5个因素如何影响再保险需求；其次，加入所得税因素影响重新构建模型进行多元回归，分析6个因素对再保险需求的影响情况。研究发现，随着我国财险业的再保险业务规模逐渐扩大，财产保险公司的资本结构、公司规模、产品结构、盈利能力、偿付能力、实际税负情况对再保险业务需求的大小产生了重要影响。其中，盈利能力、偿付能力这两个主要的影响因素与财产保险的再保险需求呈负相关；资本结构、公司规模与财产保险的再保险需求呈正相关；产品结构即产品集中度与财产保险的再保险需求呈正相关。在税收因素方面，低边际税率的财险保险人比高边际税率的财险保险人更多的购买再保险。
[Abstract]:With the development of society and economy, the loss of property caused by risk is increasing day by day, and the liability of enterprise due to risk is increasing day by day. Therefore, the liability of property insurance company is very heavy. Property insurance companies gradually use risk transfer, risk control and other means to control operating risks, thus ensuring the stability of the company's financial situation and avoiding the weakening of solvency, and the reinsurance business emerges as the times require. Some problems, such as unreasonable reinsurance arrangement and immature pricing mechanism, have affected the healthy development of property insurance industry in China. With the abolition of legal reinsurance ratio in China, the commercialization of reinsurance market has been speeded up, especially in recent years. With the expansion of reinsurance business scale, property insurance companies use reinsurance business for tax evasion more and more. Therefore, reinsurance business is becoming more and more important to property insurance companies. Affect the healthy operation of property insurance companies. Previous domestic scholars' research on the influencing factors of reinsurance demand is based on an empirical analysis of one or a certain type of factors, compared with macro factors. The influence of micro factors on reinsurance demand of property insurance companies is more direct. The purpose of this paper is to study the main factors affecting the reinsurance business demand of property insurance companies, highlight the influence of enterprise income tax factors on the reinsurance business demand, and put forward reasonable management suggestions for property insurance companies. Property insurance companies should use reinsurance rationally from their own company operation and actual tax burden. Firstly, this paper makes a theoretical analysis of the reinsurance demand, taking these basic theories as the theoretical basis for further research. Secondly, it studies the demand situation of the reinsurance market in China and the characteristics of the reinsurance demand of the property insurance companies. Then from the perspective of corporate governance, this paper analyzes the influence of six factors on property insurance companies, highlighting the impact of enterprise income tax on the business demand of reinsurance. Finally, the empirical study is carried out, and the least square method is used. First of all, we analyze how five factors affect the reinsurance demand without considering the income tax factors. Secondly, we add income tax factors to rebuild the model to carry out multivariate regression. This paper analyzes the influence of 6 factors on reinsurance demand. It is found that with the expansion of reinsurance business in China, the capital structure, company size, product structure, profitability, solvency of property insurance companies, The actual tax burden has an important influence on the demand for reinsurance business. Among them, the two main factors of profitability and solvency are negatively related to the reinsurance demand of property insurance. The size of the company is positively correlated with the demand for reinsurance of property insurance, and the product structure, that is, the degree of product concentration, is positively correlated with the demand for reinsurance of property insurance. Insurance insurers with low marginal tax rates buy reinsurance more than insurers with high marginal tax rates.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3

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