论我国非寿险业偿付能力监管方法的完善
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摘要
伴随经济市场化进程的快速推进，中国非寿险市场经历了长足发展，取得了瞩目的成绩，也蕴藏着巨大潜力。同时，由于市场主体迅速增加，竞争日趋激烈，非寿险业面临着前所未有的风险，偿付能力不足的状况十分严重。因此，加强我国非寿险业的偿付能力监管研究具有重要的现实意义。
本文本着理论和实证并重、定性与定量结合的原则，就如何完善我国非寿险业偿付能力监管方法进行研究。
首先，通过分析研究英美两国的非寿险偿付能力监管方法，结合我国的监管现状，探讨可供我国借鉴的国际先进技术方法和经验，提出了规范和完善现场检查制度、将资本要求与偿付能力风险联系起来以及静态监管和动态监管相结合的发展思路，建议在改进、完善现有监管方法的基础上，借鉴国外经验，努力创造条件，逐步引进风险资本法，同时适时发展适合我国保险市场的动态偿付能力监管方法。
在此基础上，通过对最低偿付能力额度和监管指标的实证研究，指出了我国现行的非寿险偿付能力监管方法存在的问题和不足，如最低偿付能力额度的计算标准应进行改进、资产的认可标准不规范、监管指标不完善，以及缺乏动态偿付能力监管机制等。对此，本文提出了针对性的完善建议和具体的改进方案：最低偿付能力额度要求应考虑公司的规模情况和业务成本状况，监管指标中急需增加衡量保险公司准备金状况的指标，适时引进动态监管技术将有利于提升我国保险监管的水平等，旨在为监管部门提供可操作性的参考建议。
With the accelerating advancement of market economy, China's non-life insurance industry has undergone great development with outstanding success achieved in the past and great potential ahead. Meanwhile, as the amount of the members in this industry increased quickly, the competition becomes fiercer and fiercer, and thus it is facing the risks that it had never met before. Hence, strengthening research on the solvency regulation of China's non-life insurance industry has important practical significance.
Combining theory and demonstration, quality and quantity, this thesis is the research on how to improve solvency regulation methods of China's non-life insurance industry.
First of all, by analyzing and studying the non-life insurance regulation methodes of Britain and the United States, this thesis probes into valuable techniques and experience that China can learn for its own use. The author considers that our non-life insurance industry should introduce and develop Risk-Based Capital and dynamic solvency regulation methods, on the base of improving now availablely regulation methods, and turn simplex static regulation means to the means that combining static regulation and dynamic regulation .
Based on the above study, by means of the quantitative research, this thesis makes comments on China's non-life insurance regulation methods from the perspective of both minimum solvency margin and regulation system, points out such existing problems and disadvantages of China's non-life insurance regulation methods as irrationality of the standard adopted for computing minimum solvency margin, standardization of the criterion for its asset recognition, imperfectness of its regulation indexes, lacking of dynamic solvency regulation system. In response to these problems, this thesis proposes measures to improve it, they are as follows:
The scale of the company and its business cost should be taken into account when accounting the minimum solvency margin.
The index for measuring the status of reserving should be added to the existing regulation indexes.
Introducing dynamic regulation system at a proper time is beneficial to enhancing
the competence of China's insurance regulation.
本文本着理论和实证并重、定性与定量结合的原则，就如何完善我国非寿险业偿付能力监管方法进行研究。
首先，通过分析研究英美两国的非寿险偿付能力监管方法，结合我国的监管现状，探讨可供我国借鉴的国际先进技术方法和经验，提出了规范和完善现场检查制度、将资本要求与偿付能力风险联系起来以及静态监管和动态监管相结合的发展思路，建议在改进、完善现有监管方法的基础上，借鉴国外经验，努力创造条件，逐步引进风险资本法，同时适时发展适合我国保险市场的动态偿付能力监管方法。
在此基础上，通过对最低偿付能力额度和监管指标的实证研究，指出了我国现行的非寿险偿付能力监管方法存在的问题和不足，如最低偿付能力额度的计算标准应进行改进、资产的认可标准不规范、监管指标不完善，以及缺乏动态偿付能力监管机制等。对此，本文提出了针对性的完善建议和具体的改进方案：最低偿付能力额度要求应考虑公司的规模情况和业务成本状况，监管指标中急需增加衡量保险公司准备金状况的指标，适时引进动态监管技术将有利于提升我国保险监管的水平等，旨在为监管部门提供可操作性的参考建议。
With the accelerating advancement of market economy, China's non-life insurance industry has undergone great development with outstanding success achieved in the past and great potential ahead. Meanwhile, as the amount of the members in this industry increased quickly, the competition becomes fiercer and fiercer, and thus it is facing the risks that it had never met before. Hence, strengthening research on the solvency regulation of China's non-life insurance industry has important practical significance.
Combining theory and demonstration, quality and quantity, this thesis is the research on how to improve solvency regulation methods of China's non-life insurance industry.
First of all, by analyzing and studying the non-life insurance regulation methodes of Britain and the United States, this thesis probes into valuable techniques and experience that China can learn for its own use. The author considers that our non-life insurance industry should introduce and develop Risk-Based Capital and dynamic solvency regulation methods, on the base of improving now availablely regulation methods, and turn simplex static regulation means to the means that combining static regulation and dynamic regulation .
Based on the above study, by means of the quantitative research, this thesis makes comments on China's non-life insurance regulation methods from the perspective of both minimum solvency margin and regulation system, points out such existing problems and disadvantages of China's non-life insurance regulation methods as irrationality of the standard adopted for computing minimum solvency margin, standardization of the criterion for its asset recognition, imperfectness of its regulation indexes, lacking of dynamic solvency regulation system. In response to these problems, this thesis proposes measures to improve it, they are as follows:
The scale of the company and its business cost should be taken into account when accounting the minimum solvency margin.
The index for measuring the status of reserving should be added to the existing regulation indexes.
Introducing dynamic regulation system at a proper time is beneficial to enhancing
the competence of China's insurance regulation.
引文
[1] 孟生旺．论非寿险公司的偿付能力监管．现代财经．2001，(6)：18-20
[2] 傅安平．论寿险业偿付能力监管：[博士学位论文]．天津：南开大学风险管理与保险学系，2001
[3] 粟芳，俞自由．偿付能力额度的计算模型．预测．2001，(5)：79-80
[4] 粟芳．美国对保险公司偿付力的监管．外国经济与管理．2000，(9)：44-48
[5] 粟芳，俞自由．非寿险偿付能力影响因素的实证分析．财经研究．2001，(7)：23-27
[6] 粟芳，俞自由．保险公司实际资产认可比率的设计．上海会融．2001，(5)：34-36
[7] 粟芳．我国保险公司偿付能力监管指标体系的设计．上海金融．2000，(3)：21-23
[8] 戴稳胜，易丹辉．欧美保险业偿付能力监管的比较研究．中国人民大学学报．2001，(3)：61-67
[9] 曹志东，卢雅菲，俞自由．保险偿付能力监管及其国际比较研究．上海交通大学学报．2001，(1)：32-35
[10] 李祥君．欧盟非寿险业的偿付能力监管制度及其发展动态．财经科学．2002，增刊：151-153
[11] 周伏平．美国保险监督官协会的RBC管窥．精算通讯．2001，2，(4)：41-43
[12] 魏巧琴．发达国家保险偿付能力监管的风险资本要求法．上海保险．2001，(10)：46-47
[13] 张绪风．美监管偿付能力的几种财务报告分析法．中国保险．2000，(1)：45-46
[14] 邵红，顾顼．芬兰保险业中非寿险公司的偿付能力模型．精算通讯．2001，2．(4)：44-47
[15] J.David Cummins, Scott E.Harrington, Robert Klein. Insolvency Experience, Risk-Based Capital and Prompt Corrective Action in Property-Liability Insurance. Journal of Banking and Finance. 1995, (19): 480-542
[16] Fillingham. The Potential Role of Dynamic Slovency Testing in Preventing Insolvencies of Insurance Companies: A Historical Perspective. 1994
[17] Cummins, Grace, Phillips. Regulatory Solvency Prediction in Property-Liability Insurance: Risk-based Capital, Audit Ratios, and Cash Flow Simulation. 1998
[18] 陈迪红，潘竟成．保险公司动态财务分析初探．财经理论与实践．2002，(3)：
72-74
[19] 刘莹．偿付能力分析的精算工具——现金流量分析．上海保险．2000，(4)：28-30
[20] 魏巧琴．发达国家保险偿付能力的动态监管及其借鉴．上海保险．2002，(11)：46-47
[21] 陈元燮．保险业偿付能力监管的意义和方法．财经问题研究．2003，(1)：35-40
[22] 顾顼．保险偿付的精算方法研究：[硕士学位论文]．上海：上海财经大学金融学院，2000，7-15
[23] 王腾，谢志刚．偿付能力监管案例：车辆通用保险有限公司的破产．精算通讯．2001，2，(4)：48-51
[24] 葛云华，王腾，谢志刚．澳大利亚HIH保险公司破产案例．精算通讯．
[25] 冯晓增．中国保险业的入世承诺和监管对策．浦东开发．2002，(2)：36-37
[26] 姚律，薛春芳．英国新保险监管体制下的指定精算师制度．外国经济与管理．2003，(5)：40-43
[27] 伍再兴．新偿付能力管理规定评述．上海保险．2000，(6)：32-34
[28] 姚律．委任精算师及其精算报告．精算通讯．2002，3，(1)：10-17
[29] 徐爱荣．美国对保险业偿付能力的监管及其借鉴．改革与战略．2003，(增刊)：107-110
[30] Browne, Mark J., Robert E.Hoyt. Economics and Market Predictors of Insolvencies in the Property-Liability Insurance Industry. Journal of Risk and Insurance. 1995, Vol.62:309-327
[31] M.F.Grace,S.E.Harrington, R.W.Klein. Risk-Based Capital and Solvency Screening in Property-Liability Insurance:Hypotheses and Empirical Tests. The Journal of Risk and Insurance. 1998, Vol.65,No.2:213-243
[32] National Association of Insurance Commissioners. Risk-Based Capital (RBC) For InsurersModel ACT. 1999
[33] K. Atchinson. The NAIC's Risk-Based Capital System. NAIC Research Quarterly. 1996, Vol.Ⅱ: 1-9
[34] Susan Conant. Capital Management in the Life and Health Insurance Industry. LOMA. Atlanta. 1995
[35] L.Lee Colquitt, David W. Sommer, Norman H. Godwin. Determinants of Cash Holdings by Property-Liability Insurers. The Journal of Risk and Insurance. 1999, Vol.66:401-415
[36] Cummins, J.David, Martin F.Grace, etc. Regulatory Solvency Prediction in
Property-Liability Insurance Risk-Based Capital, Audit Ratios, and Cash Flow Simulation. Journal of Risk and Insurance. 1999, Vol.66:417-458
[37] 秦香军．美国保险公司偿付能力监管及其借鉴．西南金融．2003，(2)：57-59
[38] 中国人民银行．保险管理暂行规定．1996
[39] 中国保险监督管理委员会．保险公司管理规定．保监发[2000]2号，2000
[40] 中国保险监督管理委员会．保险公司最低偿付能力及监管指标管理规定(试行)．保监发[2001]53号，2001
[41] 中华人民共和国保险法．中华人民共和国主席令第78号．2002
[42] 中国保险监督管理委员会．保险公司偿付能力额度及监管指标管理规定．保监发[2003]1号，2003
[43] 中国保险监督管理委员会．关于对《保险公司偿付能力报告编报规则——准则公告第1号：固定资产、土地使用权和计算机软件》(征求意见稿)征求意见的函．www.circ.gov.cn,2004-2-4
[44] 财智网．保监会“布阵”2004，保险业结构调整将出新意．cn.biz.yahoo.com,2004-2-9
[45] 杨艳．完善我国寿险业偿付能力监管体系的研究：[硕士学位论文]．长沙：湖南大学金融学院，2003
[46] 瞿玲．对财产保险公司监管指标的实证分析．精算通讯．2002，3，(3)：43-46
[47] 刘栋．保险企业偿付能力的理论与实用模型．保险研究．1991，(2)：1-8
[48] 陈迪红，黄素．产险公司偿付能力额度监管指标的实证分析．湖南商学院学报．2004，(2)：49-51
[2] 傅安平．论寿险业偿付能力监管：[博士学位论文]．天津：南开大学风险管理与保险学系，2001
[3] 粟芳，俞自由．偿付能力额度的计算模型．预测．2001，(5)：79-80
[4] 粟芳．美国对保险公司偿付力的监管．外国经济与管理．2000，(9)：44-48
[5] 粟芳，俞自由．非寿险偿付能力影响因素的实证分析．财经研究．2001，(7)：23-27
[6] 粟芳，俞自由．保险公司实际资产认可比率的设计．上海会融．2001，(5)：34-36
[7] 粟芳．我国保险公司偿付能力监管指标体系的设计．上海金融．2000，(3)：21-23
[8] 戴稳胜，易丹辉．欧美保险业偿付能力监管的比较研究．中国人民大学学报．2001，(3)：61-67
[9] 曹志东，卢雅菲，俞自由．保险偿付能力监管及其国际比较研究．上海交通大学学报．2001，(1)：32-35
[10] 李祥君．欧盟非寿险业的偿付能力监管制度及其发展动态．财经科学．2002，增刊：151-153
[11] 周伏平．美国保险监督官协会的RBC管窥．精算通讯．2001，2，(4)：41-43
[12] 魏巧琴．发达国家保险偿付能力监管的风险资本要求法．上海保险．2001，(10)：46-47
[13] 张绪风．美监管偿付能力的几种财务报告分析法．中国保险．2000，(1)：45-46
[14] 邵红，顾顼．芬兰保险业中非寿险公司的偿付能力模型．精算通讯．2001，2．(4)：44-47
[15] J.David Cummins, Scott E.Harrington, Robert Klein. Insolvency Experience, Risk-Based Capital and Prompt Corrective Action in Property-Liability Insurance. Journal of Banking and Finance. 1995, (19): 480-542
[16] Fillingham. The Potential Role of Dynamic Slovency Testing in Preventing Insolvencies of Insurance Companies: A Historical Perspective. 1994
[17] Cummins, Grace, Phillips. Regulatory Solvency Prediction in Property-Liability Insurance: Risk-based Capital, Audit Ratios, and Cash Flow Simulation. 1998
[18] 陈迪红，潘竟成．保险公司动态财务分析初探．财经理论与实践．2002，(3)：
72-74
[19] 刘莹．偿付能力分析的精算工具——现金流量分析．上海保险．2000，(4)：28-30
[20] 魏巧琴．发达国家保险偿付能力的动态监管及其借鉴．上海保险．2002，(11)：46-47
[21] 陈元燮．保险业偿付能力监管的意义和方法．财经问题研究．2003，(1)：35-40
[22] 顾顼．保险偿付的精算方法研究：[硕士学位论文]．上海：上海财经大学金融学院，2000，7-15
[23] 王腾，谢志刚．偿付能力监管案例：车辆通用保险有限公司的破产．精算通讯．2001，2，(4)：48-51
[24] 葛云华，王腾，谢志刚．澳大利亚HIH保险公司破产案例．精算通讯．
[25] 冯晓增．中国保险业的入世承诺和监管对策．浦东开发．2002，(2)：36-37
[26] 姚律，薛春芳．英国新保险监管体制下的指定精算师制度．外国经济与管理．2003，(5)：40-43
[27] 伍再兴．新偿付能力管理规定评述．上海保险．2000，(6)：32-34
[28] 姚律．委任精算师及其精算报告．精算通讯．2002，3，(1)：10-17
[29] 徐爱荣．美国对保险业偿付能力的监管及其借鉴．改革与战略．2003，(增刊)：107-110
[30] Browne, Mark J., Robert E.Hoyt. Economics and Market Predictors of Insolvencies in the Property-Liability Insurance Industry. Journal of Risk and Insurance. 1995, Vol.62:309-327
[31] M.F.Grace,S.E.Harrington, R.W.Klein. Risk-Based Capital and Solvency Screening in Property-Liability Insurance:Hypotheses and Empirical Tests. The Journal of Risk and Insurance. 1998, Vol.65,No.2:213-243
[32] National Association of Insurance Commissioners. Risk-Based Capital (RBC) For InsurersModel ACT. 1999
[33] K. Atchinson. The NAIC's Risk-Based Capital System. NAIC Research Quarterly. 1996, Vol.Ⅱ: 1-9
[34] Susan Conant. Capital Management in the Life and Health Insurance Industry. LOMA. Atlanta. 1995
[35] L.Lee Colquitt, David W. Sommer, Norman H. Godwin. Determinants of Cash Holdings by Property-Liability Insurers. The Journal of Risk and Insurance. 1999, Vol.66:401-415
[36] Cummins, J.David, Martin F.Grace, etc. Regulatory Solvency Prediction in
Property-Liability Insurance Risk-Based Capital, Audit Ratios, and Cash Flow Simulation. Journal of Risk and Insurance. 1999, Vol.66:417-458
[37] 秦香军．美国保险公司偿付能力监管及其借鉴．西南金融．2003，(2)：57-59
[38] 中国人民银行．保险管理暂行规定．1996
[39] 中国保险监督管理委员会．保险公司管理规定．保监发[2000]2号，2000
[40] 中国保险监督管理委员会．保险公司最低偿付能力及监管指标管理规定(试行)．保监发[2001]53号，2001
[41] 中华人民共和国保险法．中华人民共和国主席令第78号．2002
[42] 中国保险监督管理委员会．保险公司偿付能力额度及监管指标管理规定．保监发[2003]1号，2003
[43] 中国保险监督管理委员会．关于对《保险公司偿付能力报告编报规则——准则公告第1号：固定资产、土地使用权和计算机软件》(征求意见稿)征求意见的函．www.circ.gov.cn,2004-2-4
[44] 财智网．保监会“布阵”2004，保险业结构调整将出新意．cn.biz.yahoo.com,2004-2-9
[45] 杨艳．完善我国寿险业偿付能力监管体系的研究：[硕士学位论文]．长沙：湖南大学金融学院，2003
[46] 瞿玲．对财产保险公司监管指标的实证分析．精算通讯．2002，3，(3)：43-46
[47] 刘栋．保险企业偿付能力的理论与实用模型．保险研究．1991，(2)：1-8
[48] 陈迪红，黄素．产险公司偿付能力额度监管指标的实证分析．湖南商学院学报．2004，(2)：49-51
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