摘要
专业自保公司是一种创新型风险管理方式,在全球发展迅速,我国亦发展潜力巨大。在我国发展保险强国的规划下,专业自保公司的发展是我国保险行业完善和转型的重要创新方式,对我国保险业核心竞争力的提升有着非常重要的作用;另一方面,也对我国保险监管提出了新的要求。我国专业自保公司处于起步阶段,需补充和完善这方面的监管理论。美国是最早发展专业自保公司的国家,也是这方面监管理论最全面的国家,很多国家相关法规都是参照美国这方面的理论。这些理论包括保险属性定义理论、独立实体理论、经济家庭理论、资产负债表监管方法、第三方业务测试方法、实质重于形式理论。论文对这些监管理论的涵义做了详细阐述。这些监管理论对我国专业自保公司的监管有着重要的借鉴意义,论文进一步对我国专业自保公司的监管提出了自己的建议。
Captive insurance company is an innovative risk management method, which is developing rapidly in the world and has great potential in China.Under the development plan of powerful insurance country,the development of captive insurance company is an important innovative way to improve and transform the insurance industry in China, which plays an important role in the core competitiveness of China＇s insurance industry.On the other hand, this also puts forward new requirements for China＇s insurance supervision.The United States is the first country to develop captive insurance companies. It is also the most comprehensive country in this field of regulatory theory. Many national laws and regulations are based on the theory of the United States. These theories include insurance attribute definition theory, independent entity theory, economic family theory, balance sheet supervision method, third-party business test method and substance over form theory.This paper elaborates on the meaning of these regulatory theories. These regulatory theories are of great significance to the supervision of China＇s captive insurance companies. The paper further puts forward some suggestions for the supervision of China＇s captive insurance companies
出处
《浙江金融》
2017年第6期52-60,共9页
Zhejiang Finance
基金
上海市哲学社会规划课题一般项目"基于我国保险市场主体完善与转型视角的专业自保公司研究"(2014BJB011)
教师专业发展工程项目"上海高校青年骨干教师国内访问学者计划"(17-14300-3751)
校级重点课程保险学(16-12066-3741)
校级教改项目"保险规划独立实验课程"(17-12062-3717)
关键词
创新性风险管理方式
专业自保公司
监管理论
建议
Innovative Risk Management Method
Captive Insurance Company
Supervision Theory
Suggestion
