保险偿付能力监管模式的国际比较及对中国偿二代的借鉴

发布时间：2018-05-22 13:28

本文选题：偿付能力监管 + 三支柱　；参考：《东北财经大学》2013年硕士论文

【摘要】：保险公司是经营风险的市场主体,发挥着“社会润滑剂”的作用,保险公司的健康运行,对于社会经济的稳定发展具有重要意义。保险公司的经营也面临着许多风险,建立一套高效的监管体系是保险公司生存的重要屏障。保险公司偿付能力是指保险公司偿还债务的能力,特别是未来给付保险金或赔款的能力,保险公司拥有充足的偿付能力是被保险人获得保险保障的前提。因此,保险偿付能力监管一直是世界各国进行保险监管的重点。在保险监管过程中逐渐产生了许多保险监管理论,如欧盟偿付能力监管理论和美国风险资本要求理论等,这些理论往往具有不同的特点,适用于不同的国情,并且处在不断变革过程中。随着世界经济的发展,保险公司面临的风险状况也发生着变化。尤其在2008年经济危机后,世界资本市场持续萎靡,投资风险凸显,在新形势下,我国原有监管模式越来越不适应新的发展情况,建立我国第二代偿付能力监管体系成了保监部门的重要工作。在2012年年初,保监会发布了《中国第二代偿付能力监管制度体系建设规划》,为我国新一代偿付能力监管的建设绘制了蓝图。在这样的背景下,本文对保险偿付能力监管体系进行了研究,以期对我国偿二代的建设提供一下建议。本文分为两部分,偿付能力监管体系的国际比较与对中国偿二代的建议。主体从三个方面进行了阐述。首先是问题的提出,分别从定性和定量两个方面指出我国现行偿付能力监管的现状和存在的不足。定性研究以世界上比较认可的Cummins标准为基础,指出我国现行偿付能力监管体系在激励性、风险导向和集团监管上的不足；定量研究以比率模型为基础,以我国非寿险保险公司偿付能力监管为代表进行了研究。其次是对国际先进经验的借鉴,本文详细介绍分析了欧盟偿一代、偿二代,美国RBC体系,IAIS的保险核心原则等,尤其以欧盟偿二代为重点,详尽介绍了其产生和发展历程,以及主要内容。最后是建议的提出,经过分析指出我国应该采用类似欧盟偿二代的以风险为导向的立体监管模式,并对“三支柱”依次提出相应的建议。本文的贡献与不足：本文最大的贡献在于将一整套评价标准用于我国偿付能力监管的评价,得到其与国际先进监管体系的差距,从而明确了我国偿二代应该努力的方向。本文的创新之处在于引入Cummins标准进行检验,坚持以中国保险业实际情况为依据,批判性吸收国际先进的监管经验。本文的不足之处在于分析得到的结论和提出的建议偏向于理论性,指出了整体方向却没有具体的操作规则,这也是以后研究的重要方向。
[Abstract]:Insurance company is the market main body of management risk and plays the role of "social lubricant". The healthy operation of insurance company is of great significance to the stable development of social economy. Insurance companies also face a lot of risks to establish an efficient regulatory system is an important barrier for the survival of insurance companies. The solvency of the insurance company refers to the ability of the insurance company to repay its debts, especially the ability to pay the insurance gold or indemnity in the future. The insurance company has sufficient solvency as the prerequisite for the insured to obtain the insurance protection. Therefore, the insurance solvency regulation has been the focus of insurance regulation around the world. In the process of insurance supervision, many theories of insurance regulation have emerged gradually, such as the theory of solvency regulation in the European Union and the theory of venture capital requirement in the United States. These theories often have different characteristics and are applicable to different national conditions. And in the process of constant change. With the development of the world economy, the risk situation faced by insurance companies is also changing. Especially after the economic crisis of 2008, the world capital market continued to languish, and the investment risk was highlighted. Under the new situation, the existing regulatory model of our country is becoming more and more unfit for the new development situation. The establishment of the second-generation solvency supervision system has become an important work of the insurance department. At the beginning of 2012, the CIRC issued the "Construction Plan of the second Generation solvency Supervision system in China", which drew a blueprint for the construction of the new generation of solvency supervision in China. In this context, this paper studies the regulatory system of insurance solvency in order to provide some suggestions for the construction of the second generation in China. This paper is divided into two parts: international comparison of solvency regulatory system and suggestions to China's second generation. The main body has carried on the elaboration from three aspects. First of all, it points out the current situation and shortcomings of solvency supervision in China from two aspects: qualitative and quantitative. The qualitative research is based on the accepted Cummins standard in the world, and points out the insufficiency of the current solvency supervision system in China in terms of incentive, risk orientation and group supervision, while the quantitative research is based on the ratio model. This paper studies the solvency regulation of non-life insurance companies in China. Secondly, it is the reference to the international advanced experience. This paper introduces and analyzes in detail the core principles of the European Union's indemnification generation, the second generation, the American RBC system and so on, especially with the emphasis on the second generation of the European Union, and introduces its emergence and development course in detail. And the main content. Finally, the paper points out that China should adopt a risk-oriented, three-dimensional regulatory model similar to the second generation of European Union, and put forward corresponding suggestions to the "three pillars" in turn. The contribution and deficiency of this paper: the greatest contribution of this paper is to apply a set of evaluation criteria to the evaluation of solvency supervision in China, and to obtain the gap between the evaluation standard and the international advanced regulatory system, thus defining the direction of our country's efforts to compensate the second generation. The innovation of this paper lies in the introduction of Cummins standards for testing, insisting on absorbing international advanced regulatory experience critically based on the actual situation of China's insurance industry. The deficiency of this paper is that the conclusions and suggestions are inclined to be theoretical, pointing out that the whole direction has no specific operation rules, which is also an important direction of future research.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.3;F841.3

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