本文選題：償付能力監(jiān)管　切入點(diǎn)：償付能力額度　出處：《南京大學(xué)》2013年碩士論文

【摘要】：償付能力監(jiān)管是保險(xiǎn)業(yè)監(jiān)管的核心,是保險(xiǎn)業(yè)穩(wěn)健發(fā)展的重要保障,對(duì)保險(xiǎn)業(yè)的健康發(fā)展具有重要的意義。目前,我國(guó)保險(xiǎn)業(yè)發(fā)展進(jìn)入新的階段,保險(xiǎn)監(jiān)管改革積極推進(jìn),保險(xiǎn)償付能力監(jiān)管改革更是被提上了重要議事日程。近日,中國(guó)保險(xiǎn)監(jiān)督管理委員會(huì)下達(dá)了關(guān)于印發(fā)《中國(guó)第二代償付能力監(jiān)管制度體系建設(shè)規(guī)劃》的通知。在這個(gè)時(shí)期,選擇我國(guó)以風(fēng)險(xiǎn)為導(dǎo)向的償付能力監(jiān)管作為研究對(duì)象,系統(tǒng)分析我國(guó)現(xiàn)行的償付能力監(jiān)管的現(xiàn)狀及出現(xiàn)的問(wèn)題,具有十分重要的理論意義和現(xiàn)實(shí)意義。 在保險(xiǎn)學(xué)的原理中,保險(xiǎn)被定義為風(fēng)險(xiǎn)管理的一種特定的形式。風(fēng)險(xiǎn)通常是用于描述人們所面臨的損失及其不確定性。保險(xiǎn)并不改變損失大小和損失發(fā)生的可能性。但借助于保險(xiǎn)這種商業(yè)活動(dòng),可以使被保險(xiǎn)人面臨的種種風(fēng)險(xiǎn)及可能損失后果,得以在全社會(huì)范圍內(nèi)分散和轉(zhuǎn)嫁。當(dāng)損失發(fā)生,保險(xiǎn)可以使被保險(xiǎn)入所承擔(dān)的損失大大減少,使損失對(duì)被保險(xiǎn)人生活和生產(chǎn)的影響顯著減弱。經(jīng)濟(jì)學(xué)理論指出,保險(xiǎn)活動(dòng)不能直接創(chuàng)造生產(chǎn)資料和生活資料,也不能直接參與生產(chǎn)資料和生活資料的流通活動(dòng),更不能直接消費(fèi)這些物質(zhì)資料。保險(xiǎn)活動(dòng)處于整個(gè)國(guó)民經(jīng)濟(jì)活動(dòng)中的分配領(lǐng)域,對(duì)生產(chǎn)資料、生活資料進(jìn)行再分配,促進(jìn)國(guó)民經(jīng)濟(jì)穩(wěn)定并良好發(fā)展。鑒于保險(xiǎn)業(yè)對(duì)國(guó)民經(jīng)濟(jì)、人民生活的穩(wěn)定和發(fā)展具有重要意義,各個(gè)國(guó)家的保險(xiǎn)監(jiān)督管理部門(mén)通過(guò)法律和行政等手段,對(duì)經(jīng)營(yíng)保險(xiǎn)業(yè)務(wù)的機(jī)構(gòu)、保險(xiǎn)市場(chǎng)進(jìn)行監(jiān)督和管理。其中,償付能力監(jiān)管對(duì)保險(xiǎn)業(yè)健康發(fā)展具有重要意義。目前,我國(guó)還沒(méi)有保險(xiǎn)公司倒閉的先例,很多保險(xiǎn)監(jiān)管的經(jīng)驗(yàn)、教訓(xùn)來(lái)自國(guó)外的保險(xiǎn)業(yè)實(shí)踐。我國(guó)保險(xiǎn)公司償付能力額度的監(jiān)管制度建立是基于我國(guó)保險(xiǎn)業(yè)發(fā)展的經(jīng)驗(yàn),并借鑒了國(guó)際保險(xiǎn)監(jiān)管的成果。隨著保險(xiǎn)業(yè)的發(fā)展,我國(guó)保險(xiǎn)公司的償付能力額度監(jiān)管制度也在逐步完善。 本文從風(fēng)險(xiǎn)的角度出發(fā),對(duì)我國(guó)償付能力監(jiān)管體系的研究采取了定量與定性相結(jié)合的方法。選取2008年至2012年的十家保險(xiǎn)公司數(shù)據(jù),將基于比率法計(jì)算所得的償付能力額度,與我國(guó)《保險(xiǎn)公司償付能力管理規(guī)定》計(jì)算所得的償付能力額度進(jìn)行比較,分析我國(guó)償付能力額度監(jiān)管的問(wèn)題；選取2008年至2012年的十九家保險(xiǎn)公司數(shù)據(jù),通過(guò)因子模型的實(shí)證分析,對(duì)我國(guó)現(xiàn)有的償付能力監(jiān)管指標(biāo)體系做出了評(píng)價(jià)；基于我國(guó)償付能力監(jiān)管體系的實(shí)際,分析了目前體系中存在的多個(gè)新問(wèn)題。由此提出我國(guó)以風(fēng)險(xiǎn)為主導(dǎo)的償付能力監(jiān)管改革的必要性,及對(duì)策建議。 本文通過(guò)比率法分析償付能力額度,推導(dǎo)出我國(guó)償付能力額度設(shè)置過(guò)低、償付能力額度的計(jì)算方法有待改善、現(xiàn)行償付能力額度監(jiān)管對(duì)公司的個(gè)體風(fēng)險(xiǎn)揭示不足等結(jié)論；通過(guò)因子模型實(shí)證分析,得出我國(guó)償付能力監(jiān)管指標(biāo)適用性較差、指標(biāo)數(shù)量設(shè)置太少、科學(xué)性欠缺等結(jié)論；通過(guò)與國(guó)際償付能力監(jiān)管的比較,得出我國(guó)償付能力監(jiān)管忽視了公司的微觀(guān)基礎(chǔ)作用、信息披露和市場(chǎng)約束機(jī)制不完善、保險(xiǎn)集團(tuán)監(jiān)管困難等結(jié)論。針對(duì)上述分析的問(wèn)題,提出了相對(duì)應(yīng)的完善以風(fēng)險(xiǎn)為導(dǎo)向的資本監(jiān)管、完善激勵(lì)內(nèi)部控制的定性風(fēng)險(xiǎn)監(jiān)管、完善信息披露的市場(chǎng)約束機(jī)制等對(duì)策。 本文對(duì)我國(guó)現(xiàn)行的償付能力監(jiān)管分析是基于風(fēng)險(xiǎn)的角度考量的,緊緊圍繞《中國(guó)第二代償付能力監(jiān)管制度體系建設(shè)規(guī)劃》提出的三大支柱整體框架,即資本充足要求(即償付能力額度)、風(fēng)險(xiǎn)管理要求(即償付能力監(jiān)管指標(biāo)體系)和信息披露要求,目的在于為我國(guó)第二代償付能力監(jiān)管制度體系的建設(shè)提供參考和支持。本文認(rèn)為,我國(guó)第二代償付能力監(jiān)管體系的建設(shè)應(yīng)當(dāng)及時(shí)跟蹤國(guó)際償付能力監(jiān)管的新趨勢(shì),同時(shí)監(jiān)管標(biāo)準(zhǔn)應(yīng)當(dāng)符合本國(guó)的實(shí)際。針對(duì)文中分析的我國(guó)現(xiàn)行償付能力監(jiān)管中存在的問(wèn)題,提出了以下意見(jiàn)和建議：一方面,借鑒發(fā)達(dá)國(guó)家保險(xiǎn)業(yè)監(jiān)管經(jīng)驗(yàn),加強(qiáng)市場(chǎng)的信息披露機(jī)制；另一方面,完善定性風(fēng)險(xiǎn)監(jiān)管和定量資本監(jiān)管。
[Abstract]:The regulation of solvency is the core of the insurance industry supervision . It is an important guarantee for the healthy development of insurance industry . At present , China ' s insurance industry has entered a new stage , and the reform of insurance supervision reform has been promoted actively .

In the theory of insurance , insurance is defined as a specific form of risk management . The risk is usually used to describe the loss and uncertainty that people face . Insurance doesn ' t change the possibility of loss size and loss .

From the perspective of risk , this paper takes a quantitative and qualitative approach to the research of solvency regulation system in China .
Based on the data of 19 insurance companies from 2008 to 2012 and the empirical analysis of factor model , this paper makes an evaluation on the current solvency regulation index system in our country ;
Based on the actual situation of solvency regulation system in China , this paper analyzes the new problems existing in the current system .

In this paper , through the ratio method to analyze the solvency margin , the paper derives the conclusion that the calculation method of the solvency margin of our country is too low , the solvency margin is calculated to be improved , the current solvency margin regulation is insufficient to reveal the individual risk of the company , etc .
Through the empirical analysis of factor model , it is concluded that the applicability of solvency regulation index is poor , the quantity of index is set too little , and the scientific deficiency is insufficient .
Through the comparison with the international solvency regulation , it is concluded that the solvency regulation of our country has ignored the micro - foundation of the company , the information disclosure and the imperfect market restriction mechanism , and the supervision difficulty of the insurance group . In view of the above analysis , this paper puts forward the corresponding countermeasures to perfect the capital supervision based on the risk , perfect the qualitative risk supervision of the internal control , perfect the market restriction mechanism of the information disclosure .

In this paper , the current solvency regulation and analysis of our country is based on the angle of risk , which is based on the overall framework of three pillars , namely capital adequacy requirement ( i.e . , solvency margin ) , risk management requirement ( i.e . solvency regulation index system ) and information disclosure requirement , which is based on the risk - based perspective , and aims to provide reference and support for the construction of the second - generation solvency regulation system in China .
On the other hand , perfect qualitative risk supervision and quantitative capital supervision .

【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F842

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