财务再保险的认定和监管研究
发布时间：2019-01-24 12:01
【摘要】：全球经济一体化，，保险业的竞争加剧，再加上近年自然灾害频发，金融资本市场低迷等因素，促使我国再保险产品不断创新。财务再保险作为转嫁风险和实现风险融资的重要渠道，有助于我国保险公司盈余管理，应对巨灾风险，提高偿付能力，资本融资和战略管理等。然而财务再保险也让一些保险公司利用其达到“粉饰报表”、逃税等目的，造成了重大危害。2013年6月保监会下发《关于人身保险公司使用再保险改善偿付能力有关事项的通知》的征求意见稿，这一征求稿的出现将预示着我国财务再保险即将走向“阳光化”。 本文始终以“财务再保险的认定和监管”为核心展开研究。首先，通过界定财务再保险的概念，分析财务再保险的利弊以及分析财务再保险运作，对财务再保险的认定原理进行了深入的阐释与分析。而后对规制理论进行了梳理以寻求财务再保险的认定与监管的理论支撑，主要阐述公共利益理论、规制俘虏理论和激励性规制理论三大理论，并结合财务再保险的特性从中选择适合财务再保险的监管理论作为理论指导。接着，文章通过对英、美、新加坡等国家及台湾地区的监管模式的介绍，归纳总结在国际上财务再保险认定和监管的可借鉴之处，包括：财务再保险确认的方法、风险转移的显著性、风险转移的种类、合格再保险人和再保险经纪人的审查和适当的信息披露规定。最后，确立我国财务再保险监管的原则及目标，给出定性和定量的认定方法，并结合分类监管和过程监管，尝试构建我国财务再保险认定和监管的体系。
[Abstract]:The integration of global economy, the intensified competition of insurance industry, the frequent natural disasters in recent years, the low financial capital market, and so on, urge China's reinsurance products to innovate constantly. As an important channel for transferring risks and realizing risk financing, financial reinsurance helps our insurance companies to manage earnings, cope with catastrophe risk, improve solvency, capital financing and strategic management. However, financial reinsurance also allows some insurance companies to use it for purposes such as "whitewashing" and tax evasion. In June 2013, the CIRC issued a draft of the notice on matters related to the use of reinsurance to improve solvency of personal insurance companies, The appearance of this solicitation draft will indicate that financial reinsurance of our country is about to go "sunshine". This paper focuses on the identification and supervision of financial reinsurance. Firstly, by defining the concept of financial reinsurance, analyzing the advantages and disadvantages of financial reinsurance, and analyzing the operation of financial reinsurance, this paper deeply explains and analyzes the identification principle of financial reinsurance. Then the regulation theory is combed in order to seek the financial reinsurance identification and supervision theory support, mainly elaborated the public interest theory, the regulation capture theory and the incentive regulation theory three big theories. Combined with the characteristics of financial reinsurance, we choose the regulatory theory suitable for financial reinsurance as the theoretical guidance. Then, by introducing the regulatory models of Britain, the United States, Singapore and Taiwan, the article summarizes the methods of financial reinsurance identification and regulation in the world, including: the methods of financial reinsurance confirmation. Significance of risk transfer, types of risk transfer, review of qualified reinsurers and reinsurance brokers and appropriate disclosure requirements. Finally, the paper establishes the principles and objectives of financial reinsurance supervision in China, gives the qualitative and quantitative identification methods, and tries to construct the financial reinsurance identification and supervision system of our country in combination with classified supervision and process supervision.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.65
[Abstract]:The integration of global economy, the intensified competition of insurance industry, the frequent natural disasters in recent years, the low financial capital market, and so on, urge China's reinsurance products to innovate constantly. As an important channel for transferring risks and realizing risk financing, financial reinsurance helps our insurance companies to manage earnings, cope with catastrophe risk, improve solvency, capital financing and strategic management. However, financial reinsurance also allows some insurance companies to use it for purposes such as "whitewashing" and tax evasion. In June 2013, the CIRC issued a draft of the notice on matters related to the use of reinsurance to improve solvency of personal insurance companies, The appearance of this solicitation draft will indicate that financial reinsurance of our country is about to go "sunshine". This paper focuses on the identification and supervision of financial reinsurance. Firstly, by defining the concept of financial reinsurance, analyzing the advantages and disadvantages of financial reinsurance, and analyzing the operation of financial reinsurance, this paper deeply explains and analyzes the identification principle of financial reinsurance. Then the regulation theory is combed in order to seek the financial reinsurance identification and supervision theory support, mainly elaborated the public interest theory, the regulation capture theory and the incentive regulation theory three big theories. Combined with the characteristics of financial reinsurance, we choose the regulatory theory suitable for financial reinsurance as the theoretical guidance. Then, by introducing the regulatory models of Britain, the United States, Singapore and Taiwan, the article summarizes the methods of financial reinsurance identification and regulation in the world, including: the methods of financial reinsurance confirmation. Significance of risk transfer, types of risk transfer, review of qualified reinsurers and reinsurance brokers and appropriate disclosure requirements. Finally, the paper establishes the principles and objectives of financial reinsurance supervision in China, gives the qualitative and quantitative identification methods, and tries to construct the financial reinsurance identification and supervision system of our country in combination with classified supervision and process supervision.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.65
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