我国出租车行业专属保险可行性研究
摘要
专属保险一般承保高频率、低损失的风险和低频率、高损失的风险,前者通过商业保险转嫁的成本很高,后者商业保险公司不愿承保或者保费相对高。专属保险是传统保险市场的有效补充,它具有传统风险管理工具所不具备的诸多优势。无论保险市场周期如何变化,专属保险公司的数量一直以一个稳定的速度增长,在非传统保险市场上具有重要地位。
目前,我国出租车行业基本不通过商业保险来管理风险。如：北京市多数的出租车公司通过“地下”专属保险来管理风险,降低风险管理成本,但是,这种风险管理模式也存在一些问题。本文从北京市出租车市场保险与风险管理的实际情况和保险产品定价理论两方面,进行了我国出租车行业专属保险的可行性论证。
我国出租车行业专属保险具备诸多优势。在借鉴中海石油保险有限公司专属保险发展相关经验的基础上,提出了规范出租车行业专属保险。本文从注册地、职能定位、风险管理组织架构等方面分析了出租车行业专属保险公司的建立,同时,确定的商业保险风险管理支出转化为不确定的专属保险风险管理支出。专属保险公司仍存在一定的经营风险。本文又提出了出租车行业专属保险公司,要注意的财务风险、经营风险以及保险监管等等方面。
Captive, which is the major alternative risk transfer, is an important complement to the traditional insurance market. The high-frequency and low-loss of risk that is costly for insurer, and the high-loss and low-frequency of risk that is unwilling to underwrite. In a word, those risks are generally managed by captive, which has much more advantages than commercial insurance. Captive in growing numbers is the most important way in the ART market.
Beijing's taxi industry almost quits the commercial insurance, but the secret captive is used to manage risk. Although many advantages accompany it, however, the risk management way comparing with the commercial insurance is followed by many problems. In this paper, captive feasibility study of China's taxi industry will be carried out in two aspects, which are the actual situation of Beijing's taxi market and insurance product pricing theory.
To the end, we find that the taxi industry captive has a lot of advantage. In view of the captive experience of CNOOC Insurance Limited Company, there are registration, functions, risk management and organizational structure of the taxi industry captive, which will be studied in this paper. What is more, the captive should pay attention to financial risk, systemic risk and insurance regulatory and other issues to healthy grow. Finally, it illustrates the lack of taxi industry captive study in China.
目前,我国出租车行业基本不通过商业保险来管理风险。如：北京市多数的出租车公司通过“地下”专属保险来管理风险,降低风险管理成本,但是,这种风险管理模式也存在一些问题。本文从北京市出租车市场保险与风险管理的实际情况和保险产品定价理论两方面,进行了我国出租车行业专属保险的可行性论证。
我国出租车行业专属保险具备诸多优势。在借鉴中海石油保险有限公司专属保险发展相关经验的基础上,提出了规范出租车行业专属保险。本文从注册地、职能定位、风险管理组织架构等方面分析了出租车行业专属保险公司的建立,同时,确定的商业保险风险管理支出转化为不确定的专属保险风险管理支出。专属保险公司仍存在一定的经营风险。本文又提出了出租车行业专属保险公司,要注意的财务风险、经营风险以及保险监管等等方面。
Captive, which is the major alternative risk transfer, is an important complement to the traditional insurance market. The high-frequency and low-loss of risk that is costly for insurer, and the high-loss and low-frequency of risk that is unwilling to underwrite. In a word, those risks are generally managed by captive, which has much more advantages than commercial insurance. Captive in growing numbers is the most important way in the ART market.
Beijing's taxi industry almost quits the commercial insurance, but the secret captive is used to manage risk. Although many advantages accompany it, however, the risk management way comparing with the commercial insurance is followed by many problems. In this paper, captive feasibility study of China's taxi industry will be carried out in two aspects, which are the actual situation of Beijing's taxi market and insurance product pricing theory.
To the end, we find that the taxi industry captive has a lot of advantage. In view of the captive experience of CNOOC Insurance Limited Company, there are registration, functions, risk management and organizational structure of the taxi industry captive, which will be studied in this paper. What is more, the captive should pay attention to financial risk, systemic risk and insurance regulatory and other issues to healthy grow. Finally, it illustrates the lack of taxi industry captive study in China.
引文
1 Strazewski, Len, "Study Pegs Self-Funding," Business Insurance (December 15,1980) pp.1-61
2 Caroline McDonald,2006, "Study Finds No Saturation in Captive Mkt". National underwriter. P & C; Nov 20,2006; 110,44; ABI/INFORM Global pg28
3 Captive is a special form of insurance company set up by a parent company, trade association or group of companies to insure the risks of its owner or owners. It can also be in the form of risk-retention group where organizations from a common industry comes together to provide members with insurance (Insurance Information Institute,2008)
4 The picture of ART, sigma No.1/2003
5 Cassandra R. Cole, Kathleen A. McCullough,2008, "Captive Domiciles:Trends and Recent Changes", Journal of Insurance Regulation. Kansas City:Summer 2008. Vol.26,Iss.4; p.61
6 Anonymous, " Fourth Annual Captive Domicile Review", Risk Management; Aug 2008; 55,8; ABI/INFORM Global pg.28
7 Caroline McDonald, "Soft Market Doesn't Deter Captive Growth National Underwriter. P & C"; Apr 21,2008
8 http://global.marsh.com/risk/captives/captivesBermuda.php
9 刘绿,自保公司的法律概念,现代企业教育,2008年10月下期
10 http://www.circ.gov.cn/web/site0/tab211/i17983.htm
11 陈杰,论我国企业自保问题及转型路径选择,保险研究,2003年第11期
12 http://www.ccjg.gov.cn/ccjg/site/ccjg/news/n2983978718.html
13 http://www.bjpc.gov.cn/zt/czctj/200604/t116338.htm
14 中国《新闻周刊》采访公司新闻发言人江琳
15 社会热点聚焦,半月谈,2009年第1期P105
16 http://www.lawtime.cn/info/jiaotong/jtnews/2007121333260.html
17 http://finance.sina.com.cn/money/future/jigou/yinjian/index.shtml
19 The picture of ART, sigma No.1/2003
20 根据Insurance Information Institute research公布的数据计算得出
21 这一部分主要参考王清寰著化险为利——企业可保风险管理模式及中海油实例研究P81-P84
22 2003年自保公司协会和佛蒙特自保公司协会的调查或中海油保险管理模式的决策因素研究P23
[1]Erik Banks, "Alternative risk transfer:integrated risk management through insurance, reinsurance, and the capital markets (Wiley finance series)" [M],2004
[2]Jerry Geisel, "Interest increasing in using captives to fund benefits"[J], Business Insurance. Chicago:Mar 9,2009. Vol.43, Iss.10; pg.14,2 pgs
[3]Caroline McDonald, "Captive Formations Steady, Despite Shaky Financial Markets"[J],2009, National Underwriter. P & C; Mar 9,2009; 113,9; ABI/INFORM Global, pg.19
[4]Ron Panko," BREAKING New Ground"[J], Best's Review; Mar 2009,109,11; ABI/INFORM Global, pg.41
[5]Debbie Le Valliant and Colin Mitchell," Creating value through offshore structures" [J], CMA Management; Feb 2008,81,9; ABI/INFORM Global, pg.27
[6]Kevin Moriarty, "Vermont's SPFC Legislation Expands Captive Insurer Uses" [J], National Underwriter. P & C; Aug 6,2007,111,29; ABI/INFORM Global, pg.23
[7]Scordis, Nicos, James Barrese and Masakazu Yokoyama, Conditions for Captive Insurer Value:A Monte Carlo Simulation[J], Journal of Insurance Issues2007,30(2): 79-101
[8]Michael J Moody, "A MARRIAGE MADE IN HEAVEN"[J], Rough Notes,Jun 2007,150,6; ABI/INFORM Global, pg.118
[9]Caroline McDonald, "Study Finds No Saturation In Captive Mkt"[J], National underwriter. P & C, Nov 20,2006; 110,44; ABI/INFORM Global, pg.28
[10]BI suryey[J], Business Insurance,2005,9
[11]The picture of ART[J], sigma No.2003,1
[12]Elizabeth R Costle; Kathleen A Schauer, The captive alternative:A regulatory perspective[J], Journal of Insurance Regulation; Winter 2000,19,2; ABI/INFORM Global, pg.304
[13]Alternative risk transfer (ART) for corporations:a passing fashion or risk management for the 21stcentry? [J], sigma No.1999,1
[14]Nicos A. Scordis and M. Moshe Porat, "Captive Insurance Companies and Manager-Owner Conflicts "[J], The Journal of Risk and Insurance,1998, Vol.65, No.2 (Jun), pp.289-302
[15]Joan T. Schmit and Kendall Roth, "Cost Effectiveness of Risk Management Practices"[J], The Journal of Risk and Insurance,1990, Vol.57, No.3 (Sep), pp. 455-470
[16]Alahassane Diallo and Sangphill Kim, "Asymmetric Information, Captive Insurers' Formation, and Managers'Welfare Gain "[J],1989, The Journal of Risk and Insurance, Vol.56, No.2 (Jun), pp.233-251
[17]Cross, Davidson and Thornton, "The Impact of Captive Insurer Formation on the Parent Firm's Value," [J], Journal of Risk and Insurance,1986. Vol.53, No.3, pp. 471-483.
[18]Mark L Cross, Wallace N Davidson Ⅲ and John H Thornton, "The Impact of Captive Insurer Formation on the Parent Firm's Value"[J], Journal of Risk and Insurance Sep 1986; 53,3, (1986-1998); ABI/INFORM Global, pg.471
[19]Loy, David and Mars Pert, "Why Do Fortune 500 Companies Form Captives?" [J], Risk Management,1982,29:1 (January), pp.32-34,36.
[20]Fenske, Janet, "Transition in the Captive Insurance Movement:Outlook for the 1980's, Unpublished Master Thesis[J], The University of Texas at Austin, (August, 1982).
[21]Ruoff, Charles L, "Captive Insurance Companies," Readings in Risk Management [J],1980, (Malvern, PA:Insurance Institute of America), pp.477-99.
[22]Vabhav verma, Internal risk financing through captive insurance:A special focus on the structure, and trends & developments of five major captive insurance domiciles, MA:Nottingham,2008
[23]http://www.bermuda-insurance.org/x-in-bda.htm#legislation
[24]http://www.bma.bm/insurance/legislation.html
[25]http://www.bma.bm/insurance/fees-penalties.html
[26]张小红,庹国柱.保险学基础[M].首都经济贸易大学出版社,2009,6
[27]江生忠.保险企业组织形式研究[M].中国财政经济出版社,2008,1
[28]王清寰.化险为利——企业可保风险管理模式及中海油实例研究[M].石油工业出版社,2006,2
[29]卓志.风险管理理论研究[M].中国金融出版社,2006,12
[30]王国军.保险经济学[M].北京大学出版社,2006年
[31]Scott E. Harrington, Gregory R. Niehaus,陈秉正,王珺,周伏平译.风险管理与保险[M].清华大学出版社,2005
[32]祝向军.保险商品价格形成的经济学分析[M].中国金融出版社,2004
[33]汪亚军.出租车市场相关主体利益主体及其最优运营模式[J].探索,2009,1
[34]刘绿.自保公司的法律概念[J].现代企业教育,2008,10
[35]黄萍.企业风险管理创新与中国海油自保公司案例研究[J].国际石油经济,2007,3
[36]刘荆.浅析我国发展专业自保公司的必要性[J].金融与经济,2005,9
[37]闫东玲.我国发展专业自保公司的几点思考[J].南开经济研究,2005,2
[38]徐涟漪.解读自保——再保险市场模式[J].上海保险,2006年,7
[39]曹洪彬,沈峰.内部保险公司与避税[J].税务与经济,2002,6
[40]许谨良.专业自保公司会顺势而生吗[N].中国保险报,2000,002
[41]方春银.论非传统的风险转移方式[J].保险研究,2001,7
[42]苗伟.百慕大地区的保险监管[J].保险研究,2001,12
[43]魏华林,胡炳志.保险理论研究总论[J].中国保险管理干部学院学报,1996,3
[44]姚冰.国外专业自营保险公司的形成与发展[J].上海保险,1996,3
[45]刘入领.谈谈专属保险公司在中国的前景[J].集团经济研究,1993,9
2 Caroline McDonald,2006, "Study Finds No Saturation in Captive Mkt". National underwriter. P & C; Nov 20,2006; 110,44; ABI/INFORM Global pg28
3 Captive is a special form of insurance company set up by a parent company, trade association or group of companies to insure the risks of its owner or owners. It can also be in the form of risk-retention group where organizations from a common industry comes together to provide members with insurance (Insurance Information Institute,2008)
4 The picture of ART, sigma No.1/2003
5 Cassandra R. Cole, Kathleen A. McCullough,2008, "Captive Domiciles:Trends and Recent Changes", Journal of Insurance Regulation. Kansas City:Summer 2008. Vol.26,Iss.4; p.61
6 Anonymous, " Fourth Annual Captive Domicile Review", Risk Management; Aug 2008; 55,8; ABI/INFORM Global pg.28
7 Caroline McDonald, "Soft Market Doesn't Deter Captive Growth National Underwriter. P & C"; Apr 21,2008
8 http://global.marsh.com/risk/captives/captivesBermuda.php
9 刘绿,自保公司的法律概念,现代企业教育,2008年10月下期
10 http://www.circ.gov.cn/web/site0/tab211/i17983.htm
11 陈杰,论我国企业自保问题及转型路径选择,保险研究,2003年第11期
12 http://www.ccjg.gov.cn/ccjg/site/ccjg/news/n2983978718.html
13 http://www.bjpc.gov.cn/zt/czctj/200604/t116338.htm
14 中国《新闻周刊》采访公司新闻发言人江琳
15 社会热点聚焦,半月谈,2009年第1期P105
16 http://www.lawtime.cn/info/jiaotong/jtnews/2007121333260.html
17 http://finance.sina.com.cn/money/future/jigou/yinjian/index.shtml
19 The picture of ART, sigma No.1/2003
20 根据Insurance Information Institute research公布的数据计算得出
21 这一部分主要参考王清寰著化险为利——企业可保风险管理模式及中海油实例研究P81-P84
22 2003年自保公司协会和佛蒙特自保公司协会的调查或中海油保险管理模式的决策因素研究P23
[1]Erik Banks, "Alternative risk transfer:integrated risk management through insurance, reinsurance, and the capital markets (Wiley finance series)" [M],2004
[2]Jerry Geisel, "Interest increasing in using captives to fund benefits"[J], Business Insurance. Chicago:Mar 9,2009. Vol.43, Iss.10; pg.14,2 pgs
[3]Caroline McDonald, "Captive Formations Steady, Despite Shaky Financial Markets"[J],2009, National Underwriter. P & C; Mar 9,2009; 113,9; ABI/INFORM Global, pg.19
[4]Ron Panko," BREAKING New Ground"[J], Best's Review; Mar 2009,109,11; ABI/INFORM Global, pg.41
[5]Debbie Le Valliant and Colin Mitchell," Creating value through offshore structures" [J], CMA Management; Feb 2008,81,9; ABI/INFORM Global, pg.27
[6]Kevin Moriarty, "Vermont's SPFC Legislation Expands Captive Insurer Uses" [J], National Underwriter. P & C; Aug 6,2007,111,29; ABI/INFORM Global, pg.23
[7]Scordis, Nicos, James Barrese and Masakazu Yokoyama, Conditions for Captive Insurer Value:A Monte Carlo Simulation[J], Journal of Insurance Issues2007,30(2): 79-101
[8]Michael J Moody, "A MARRIAGE MADE IN HEAVEN"[J], Rough Notes,Jun 2007,150,6; ABI/INFORM Global, pg.118
[9]Caroline McDonald, "Study Finds No Saturation In Captive Mkt"[J], National underwriter. P & C, Nov 20,2006; 110,44; ABI/INFORM Global, pg.28
[10]BI suryey[J], Business Insurance,2005,9
[11]The picture of ART[J], sigma No.2003,1
[12]Elizabeth R Costle; Kathleen A Schauer, The captive alternative:A regulatory perspective[J], Journal of Insurance Regulation; Winter 2000,19,2; ABI/INFORM Global, pg.304
[13]Alternative risk transfer (ART) for corporations:a passing fashion or risk management for the 21stcentry? [J], sigma No.1999,1
[14]Nicos A. Scordis and M. Moshe Porat, "Captive Insurance Companies and Manager-Owner Conflicts "[J], The Journal of Risk and Insurance,1998, Vol.65, No.2 (Jun), pp.289-302
[15]Joan T. Schmit and Kendall Roth, "Cost Effectiveness of Risk Management Practices"[J], The Journal of Risk and Insurance,1990, Vol.57, No.3 (Sep), pp. 455-470
[16]Alahassane Diallo and Sangphill Kim, "Asymmetric Information, Captive Insurers' Formation, and Managers'Welfare Gain "[J],1989, The Journal of Risk and Insurance, Vol.56, No.2 (Jun), pp.233-251
[17]Cross, Davidson and Thornton, "The Impact of Captive Insurer Formation on the Parent Firm's Value," [J], Journal of Risk and Insurance,1986. Vol.53, No.3, pp. 471-483.
[18]Mark L Cross, Wallace N Davidson Ⅲ and John H Thornton, "The Impact of Captive Insurer Formation on the Parent Firm's Value"[J], Journal of Risk and Insurance Sep 1986; 53,3, (1986-1998); ABI/INFORM Global, pg.471
[19]Loy, David and Mars Pert, "Why Do Fortune 500 Companies Form Captives?" [J], Risk Management,1982,29:1 (January), pp.32-34,36.
[20]Fenske, Janet, "Transition in the Captive Insurance Movement:Outlook for the 1980's, Unpublished Master Thesis[J], The University of Texas at Austin, (August, 1982).
[21]Ruoff, Charles L, "Captive Insurance Companies," Readings in Risk Management [J],1980, (Malvern, PA:Insurance Institute of America), pp.477-99.
[22]Vabhav verma, Internal risk financing through captive insurance:A special focus on the structure, and trends & developments of five major captive insurance domiciles, MA:Nottingham,2008
[23]http://www.bermuda-insurance.org/x-in-bda.htm#legislation
[24]http://www.bma.bm/insurance/legislation.html
[25]http://www.bma.bm/insurance/fees-penalties.html
[26]张小红,庹国柱.保险学基础[M].首都经济贸易大学出版社,2009,6
[27]江生忠.保险企业组织形式研究[M].中国财政经济出版社,2008,1
[28]王清寰.化险为利——企业可保风险管理模式及中海油实例研究[M].石油工业出版社,2006,2
[29]卓志.风险管理理论研究[M].中国金融出版社,2006,12
[30]王国军.保险经济学[M].北京大学出版社,2006年
[31]Scott E. Harrington, Gregory R. Niehaus,陈秉正,王珺,周伏平译.风险管理与保险[M].清华大学出版社,2005
[32]祝向军.保险商品价格形成的经济学分析[M].中国金融出版社,2004
[33]汪亚军.出租车市场相关主体利益主体及其最优运营模式[J].探索,2009,1
[34]刘绿.自保公司的法律概念[J].现代企业教育,2008,10
[35]黄萍.企业风险管理创新与中国海油自保公司案例研究[J].国际石油经济,2007,3
[36]刘荆.浅析我国发展专业自保公司的必要性[J].金融与经济,2005,9
[37]闫东玲.我国发展专业自保公司的几点思考[J].南开经济研究,2005,2
[38]徐涟漪.解读自保——再保险市场模式[J].上海保险,2006年,7
[39]曹洪彬,沈峰.内部保险公司与避税[J].税务与经济,2002,6
[40]许谨良.专业自保公司会顺势而生吗[N].中国保险报,2000,002
[41]方春银.论非传统的风险转移方式[J].保险研究,2001,7
[42]苗伟.百慕大地区的保险监管[J].保险研究,2001,12
[43]魏华林,胡炳志.保险理论研究总论[J].中国保险管理干部学院学报,1996,3
[44]姚冰.国外专业自营保险公司的形成与发展[J].上海保险,1996,3
[45]刘入领.谈谈专属保险公司在中国的前景[J].集团经济研究,1993,9