摘要
文章从多投保主体视角,研究政府直接补贴模式及间接补贴模式下的企业疫情营业中断险投保选择问题,为供应链协同管控中断风险提供决策支持.相关研究结论如下:疫情营业中断险能有效转移企业中断风险,其中制造商投保决策和联合投保决策对应的中断风险转移效果优于销售商投保;疫情营业中断险的风险转移效果主要取决于中断惩罚系数、政府补贴模式及保费率三大关键影响因素,其共同作用结果使得疫情营业中断险投保决策边界发生变化,从而导致间接补贴模式下的联合投保决策、直接补贴模式下的联合投保决策、直接补贴模式下的制造商投保决策均可能成为最优投保决策;不同投保主体下疫情营业中断险的价值实现及价值增值路径不同.
From the perspective of multiple insurance subjects,this article studies the purchase of COVID-19 business interruption insurance under the government's direct subsidy model and the indirect subsidy model,so as to provide decision support for the collaborative management and control of interruption risks in the supply chain.Research conclusions are as follows:The COVID-19 business interruption insurance can effectively transfer the enterprise interruption risk,and when the manufacturer purchases insurance or joint(manufacturer and seller)purchase insurance,the effect of interruption risk transfer is better than when the seller purchases insurance;The risk transfer effect of the COVID-19 business interruption insurance mainly depends on the three key influencing factors of the interruption penalty coefficient,the government subsidy model and the premium rate.The combined effect of the three factors has caused changes in the decision boundary of the COVID-19 business interruption insurance purchase decision.As a result,joint purchase under the indirect subsidy model,joint purchase under the direct subsidy model,and manufacturer purchase under the direct subsidy model may all become the optimal purchase decision;The value realization and value appreciation paths of the COVID-19 business interruption insurance under different purchasers are different.
作者
刘纯霞
贺岳群
吴倩妮
汪寿阳
LIU Chunxia;HE Yuequn;WU Qianni;WANG Shouyang(Accounting School,Hunan University of Finance and Economics,Changsha 410205,China;School of Business,Sun Yat-sen University,Guangzhou 510275,China;Academy of Mathematics and Systems Science,Chinese Academy of Sciences,Beijing 100190,China)
出处
《系统工程理论与实践》
EI
CSSCI
CSCD
北大核心
2022年第11期2941-2956,共16页
Systems Engineering-Theory & Practice
基金
国家自然科学基金(71802075)
湖南省教育厅科研项目(18A445,19B093)
湖南省重点实验室开放研究基金(2019 TP1009)。
关键词
疫情营业中断险
政府补贴模式
中断惩罚系数
协同管控中断风险
投保决策边界
COVID-19 business interruption insurance
government subsidy model
interruption penalty coefficient
coordinated management and control of interruption risk
insurance purchase decision boundary
