我国保险公司偿付能力监管研究

发布时间：2018-07-05 13:17

本文选题：风险 + 偿付能力　；参考：《天津财经大学》2009年硕士论文

【摘要】： 偿付能力是指保险公司赔偿或给付债务的能力,保险公司的偿付能力充足,被保险人可以得到切实可靠的保障,保险公司就会持续稳定健康发展;否则会对整个国民经济的正常运转和社会稳定产生巨大的破坏作用。因此,保证保险公司具有充足的偿付能力,既是保险公司追求的首要目标,也是保险监管的核心。本文以偿付能力监管为研究背景,以我国保险公司偿付能力监管为主线,以国内外理论为指导,首先介绍了美国、英国等发达国家偿付能力监管的现状;接着诠释了偿付能力的经济内涵,影响偿付能力的风险;然后又介绍了偿付能力监管的内容及类型。通过分析金融海啸对我国乃至西方发达国家保险业的影响,同时结合了我国保险业在面对2008年初遭受的特大雨雪冰冻灾害及“5.12”汶川特大地震时所面临的冲击,以及“卡特里娜”飓风对美国保险业的影响,指出了我国保险公司偿付能力监管手段存在局限性、制度不健全以及计算方法不合理的问题,提出了加强偿付能力监管的重要性。并对比英美日等国成熟的偿付能力监管技术,提出了我国应建立保险公司偿付能力监管评级制度、完善保险会计准则建设及加强保险公司内部控制的偿付能力监管制度建设;同时提出了完善监管预警指标体系建设,建立包括科学的监管信息系统在内的偿付能力监管体系建设,并且采用动态测试与静态测试相结合的财务手段方面的建议。通过提出以上建议,使本文的研究更具有现实及可行性意义。
[Abstract]:Solvency refers to the ability of an insurance company to compensate or pay its debts. The insurance company will continue to develop steadily and healthily if the insurance company has sufficient solvency and the insured can get practical and reliable protection. Otherwise, the normal operation of the entire national economy and social stability will have a huge damage. Therefore, to ensure that insurance companies have sufficient solvency is not only the primary goal of insurance companies, but also the core of insurance supervision. Based on the research background of solvency regulation, the main line of solvency regulation of insurance companies in China and the theory at home and abroad, this paper first introduces the current situation of solvency regulation in developed countries, such as the United States and the United Kingdom. Then it explains the economic connotation of solvency and the risk of affecting solvency, and then introduces the content and type of solvency supervision. By analyzing the impact of the financial tsunami on the insurance industry in China and even in the western developed countries, the paper combines the impact that China's insurance industry is facing when it is faced with the heavy rain and snow freezing disaster and the "5.12" Wenchuan earthquake at the beginning of 2008. And the impact of Hurricane Katrina on the American insurance industry, points out the limitation of our insurance company's solvency supervision means, the imperfect system and the unreasonable calculation method, and points out the importance of strengthening the solvency supervision. Compared with the mature solvency supervision technology in Britain, America and Japan, this paper puts forward that our country should establish the solvency supervision and rating system of insurance companies, perfect the construction of insurance accounting standards and strengthen the solvency supervision system of insurance companies' internal control. At the same time, the paper puts forward some suggestions on how to improve the construction of early warning index system of supervision, establish the solvency supervision system including scientific supervisory information system, and adopt the combination of dynamic test and static test. By putting forward the above suggestions, the study of this paper has practical and feasible significance.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F842.3

【引证文献】