美国保险公司投资性房地产监管法规研究与借鉴
发布时间：2018-10-15 17:48
【摘要】：通过梳理1759年以来美国放开保险公司房地产投资的背景和脉络,比较纽约、加州和美国保险监督官协会的现行相关法规,发现经过绝对金额限制、自用和收债限制、19世纪下半叶的放开教训之后,美国20世纪中期确定出租为保险公司投资性房地产的主要途径。各州从合计上限、单项限额、会计处理、资产门槛、行业选择、产寿险差异等多方面逐步完善法规,在20世纪八、九十年代规则趋于定型。这些基本规律和经验教训值得中国借鉴吸收。
[Abstract]:By combing the background and context of the opening up of real estate investment by insurance companies in the United States since 1759, and comparing the current relevant laws and regulations of the Association of Insurance Supervisors in New York, California and the United States, we find that the absolute amount of money has been restricted. After the release of self-use and debt collection in the second half of the 19th century, the United States decided to rent out as the main way for insurance companies to invest in real estate in the middle of the 20th century. In the eighties and nineties of the 20th century, the states gradually perfected the laws and regulations from the total upper limit, the single quota, the accounting treatment, the asset threshold, the industry choice, the property life insurance difference and so on. These basic laws and lessons are worthy of China's reference and absorption.
【作者单位】： 对外经济贸易大学保险学院;
【基金】：中国保险学会2011年度研究课题(资助项目)“中国保险公司房地产投资战略研究”(课题编号:IICKT2011-13)的部分成果
【分类号】：F847.12;F842
，
本文编号：2273326
[Abstract]:By combing the background and context of the opening up of real estate investment by insurance companies in the United States since 1759, and comparing the current relevant laws and regulations of the Association of Insurance Supervisors in New York, California and the United States, we find that the absolute amount of money has been restricted. After the release of self-use and debt collection in the second half of the 19th century, the United States decided to rent out as the main way for insurance companies to invest in real estate in the middle of the 20th century. In the eighties and nineties of the 20th century, the states gradually perfected the laws and regulations from the total upper limit, the single quota, the accounting treatment, the asset threshold, the industry choice, the property life insurance difference and so on. These basic laws and lessons are worthy of China's reference and absorption.
【作者单位】： 对外经济贸易大学保险学院;
【基金】：中国保险学会2011年度研究课题(资助项目)“中国保险公司房地产投资战略研究”(课题编号:IICKT2011-13)的部分成果
【分类号】：F847.12;F842
，
本文编号：2273326
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