保险公司偿付能力监管研究
摘要
金融是经济的命脉。作为金融业三大组成部分之一的保险业，在社会与经济发展中正发挥着越来越重要的作用。
我国自1980年恢复办理国内保险业务以来，保险业高速发展。这种发展主要表现在：一是保险市场的主体不断增多，良性竞争的格局已开始形成。保险机构由1980年的1家发展到2003年底的61家并呈现出良性发展的局面；二是保险险种迅速增加，保费收入强劲增长。到目前，我国已经有1000多个保险险种，涵盖财产保险、人身保险、责任保险和信用保证保险等方面。2003年底，我国保费收入已达3880.4亿元，同比增长27.1％。三是国民保险意识不断增强，自愿参加保险的趋势呈强。企业和个人对保险这一分散风险、组织经济补偿的“社会稳定器”的作用已有较深的认识，保险需求有了更高层次的发展。四是保险市场对外开放成绩斐然。从美国国际集团(AIG)1992年在上海抢滩登陆至今，我国外资保险公司已增至20多家，开放地区也从上海扩大到广州、北京、深圳等城市。除此之外，全球还有17个国家和地区的100多家保险公司在国内开设了200多个代表处。五是保险公司效益观念趋强。近几年来，“效益第一”的经营观念在绝大多数保险公司逐步确立，“利润指标”已经逐渐成为大多数公司加强内控的最强音。
我国保险业在快速发展的同时，也存在着不容忽视的问题。首先，保险市场秩序比较乱，竞争行为不规范，保险中介组织发展滞后。高手续费、高返还、低费率等“两高一低”的现象屡禁不绝保险市场法制化、规范化建设亟待加强。其次，保险公司内控制度不健全，依法经营意识还不强。产业产品结构不尽合理，还不能适应保险业发展的要求。第三，保险监管
还不适应保险业发展的要求。监管体系需要完善，监管手段需要加强，监
管方法需要改进，监管水平需要提高。凡此种种均对我国保险业的健康发
展造成不利影响。
但是，就是在这种情况下，我们面临着保险业的对外开放，如何使民
族保险业在新的环境下继续发展壮大，如何保障保险业的稳定，自然成为
保险监管机关面临的首要问题。我国的保险机构已经不失时机地提出了建
立以偿付能力监管为核心的监管体系的目标，这足以说明偿付能力监管是
市场经济条件下保险监管的核心内容，是促进保险公司稳健经营、防范风
险的重要手段。近年来，“偿付能力监管”也不断出现在有关商业保险理
论和实务研究的专著和期刊中，但是在什么是偿付能力，如何对偿付能力
进行监管，各种监管措施的理论依据是什么等等基本问题上还存在着一些
混乱认识，本文旨在系统地阐述保险公司偿付能力以及偿付能力监管的有
关内容，并借鉴国外的先进经验，对我国偿付能力监管体系的发展完善提
出一些建设性意见。
全文共分四个部分来阐述，第一部分是偿付能力监管的理论分析，第
二部分是国外偿付能力监管的趋势分析，第三部分是我国保险公司偿付能
力微观监管的方法分析，第四部分是我国保险公司偿付能力宏观监管的趋
势分析。
Finance is the lifeline of economics. As one of the three main parts of finance, Insurance is exerting a more and more greater role in social and economic development.
Since the resume in 1980, Insurance developed with a high speed. This development mainly shows in such areas: The subjects of insurance market continually increase, a benign competition pattern has come into being: Insurance organs have been added from 1 in 1980 to 61 in the end of 2003 ; -.Insurance varieties increased fast, premium grow in a surprising speed. Until now, there are more than 1000 insurance varieties, including property insurance. life insurance. responsibility insurance. credit and guarantee insurance and so on. At the end of 2003, our country's premium reached 388.04 billion Yuan, comparatively increase 27.1%; . national insurance consciousness increases, the trend of joining insurance voluntarily became prevalent. Companies and individuals have a more deeper realization of the function of insurance as "social stabilizer" in "dispersing risks and organizing compensation", the demand for insurance consumption grows to a higher level. . Insurance market obtained remarkable achievement in open
ing to the world. Since AIG established in Shanghai in 1992, foreign insurance companies have increased to more than 20, the opening area has also broadened from Shanghai to Guangzhou. Beijing. Shenzhen. etc. Besides, there are more than 100 insurance companies from 17 countries and area worldwide set up 200 more representative organizations. .The idea of profit making gradually became entrenched. Recently, the business idea of "profit first" has taken root in most of insurance companies. "Profit index" gradually became a major means of strengthening management used by most of
insurance countries.
Our country's insurance develops forcefully, meantime, there exist some unneglectable problems. First, the order of insurance market comparatively poor, the competition does not standard, the medium organizations for insurance develop stagnantly, the phenomenon of " high commission, high returns and low rate and so on exist stubbornly. Next, insurance internal system is not sound, the consciousness of managing according to laws still week. The product structure is not reasonable and can not adapt to the development of insurance. Third, Insurance supervising can not keep pace with the growth of insurance. Supervising system needs perfection, supervising means needs to be strengthened, supervising ways needs to be improved. The aforesaid play a bad influence for the healthy growth of our country's insurance.
In this condition of opening to the world, how to make insurance develop prosperously, and how to guarantee the stability of insurance naturally became a major problem encountered by insurance supervising organs. Our country's insurance organizations lose no opportunity put forward the goal of establishing the supervising system focused in compensation capacity. This enough proves that compensation capability is the key point of insurance supervision in the condition of market economics, and is an important means of promoting safe running and preventing risks for insurance companies. Recently, "compensation capacity supervising" often appears in some monographs and periodicals concerning commercial insurance theories and practical studies. But there exist some chaos in some fundamental points, for example: what is the compensation capacity, how to supervise the compensation capability, what is the theory basis for various supervising measures, etc. This article intents to expound insurance companies' compensation capacity and the content about the compensation capacity systematically, and in reference of foreign countries advanced experiences, put forward some instructive suggestions in perfecting our country's
compensation capacity supervising system.
This article includes four chapters: Part I is the theory analysis of compensation capability supervising; Part II is the tendency analysis of foreign countries' compensation capability supervisi
我国自1980年恢复办理国内保险业务以来，保险业高速发展。这种发展主要表现在：一是保险市场的主体不断增多，良性竞争的格局已开始形成。保险机构由1980年的1家发展到2003年底的61家并呈现出良性发展的局面；二是保险险种迅速增加，保费收入强劲增长。到目前，我国已经有1000多个保险险种，涵盖财产保险、人身保险、责任保险和信用保证保险等方面。2003年底，我国保费收入已达3880.4亿元，同比增长27.1％。三是国民保险意识不断增强，自愿参加保险的趋势呈强。企业和个人对保险这一分散风险、组织经济补偿的“社会稳定器”的作用已有较深的认识，保险需求有了更高层次的发展。四是保险市场对外开放成绩斐然。从美国国际集团(AIG)1992年在上海抢滩登陆至今，我国外资保险公司已增至20多家，开放地区也从上海扩大到广州、北京、深圳等城市。除此之外，全球还有17个国家和地区的100多家保险公司在国内开设了200多个代表处。五是保险公司效益观念趋强。近几年来，“效益第一”的经营观念在绝大多数保险公司逐步确立，“利润指标”已经逐渐成为大多数公司加强内控的最强音。
我国保险业在快速发展的同时，也存在着不容忽视的问题。首先，保险市场秩序比较乱，竞争行为不规范，保险中介组织发展滞后。高手续费、高返还、低费率等“两高一低”的现象屡禁不绝保险市场法制化、规范化建设亟待加强。其次，保险公司内控制度不健全，依法经营意识还不强。产业产品结构不尽合理，还不能适应保险业发展的要求。第三，保险监管
还不适应保险业发展的要求。监管体系需要完善，监管手段需要加强，监
管方法需要改进，监管水平需要提高。凡此种种均对我国保险业的健康发
展造成不利影响。
但是，就是在这种情况下，我们面临着保险业的对外开放，如何使民
族保险业在新的环境下继续发展壮大，如何保障保险业的稳定，自然成为
保险监管机关面临的首要问题。我国的保险机构已经不失时机地提出了建
立以偿付能力监管为核心的监管体系的目标，这足以说明偿付能力监管是
市场经济条件下保险监管的核心内容，是促进保险公司稳健经营、防范风
险的重要手段。近年来，“偿付能力监管”也不断出现在有关商业保险理
论和实务研究的专著和期刊中，但是在什么是偿付能力，如何对偿付能力
进行监管，各种监管措施的理论依据是什么等等基本问题上还存在着一些
混乱认识，本文旨在系统地阐述保险公司偿付能力以及偿付能力监管的有
关内容，并借鉴国外的先进经验，对我国偿付能力监管体系的发展完善提
出一些建设性意见。
全文共分四个部分来阐述，第一部分是偿付能力监管的理论分析，第
二部分是国外偿付能力监管的趋势分析，第三部分是我国保险公司偿付能
力微观监管的方法分析，第四部分是我国保险公司偿付能力宏观监管的趋
势分析。
Finance is the lifeline of economics. As one of the three main parts of finance, Insurance is exerting a more and more greater role in social and economic development.
Since the resume in 1980, Insurance developed with a high speed. This development mainly shows in such areas: The subjects of insurance market continually increase, a benign competition pattern has come into being: Insurance organs have been added from 1 in 1980 to 61 in the end of 2003 ; -.Insurance varieties increased fast, premium grow in a surprising speed. Until now, there are more than 1000 insurance varieties, including property insurance. life insurance. responsibility insurance. credit and guarantee insurance and so on. At the end of 2003, our country's premium reached 388.04 billion Yuan, comparatively increase 27.1%; . national insurance consciousness increases, the trend of joining insurance voluntarily became prevalent. Companies and individuals have a more deeper realization of the function of insurance as "social stabilizer" in "dispersing risks and organizing compensation", the demand for insurance consumption grows to a higher level. . Insurance market obtained remarkable achievement in open
ing to the world. Since AIG established in Shanghai in 1992, foreign insurance companies have increased to more than 20, the opening area has also broadened from Shanghai to Guangzhou. Beijing. Shenzhen. etc. Besides, there are more than 100 insurance companies from 17 countries and area worldwide set up 200 more representative organizations. .The idea of profit making gradually became entrenched. Recently, the business idea of "profit first" has taken root in most of insurance companies. "Profit index" gradually became a major means of strengthening management used by most of
insurance countries.
Our country's insurance develops forcefully, meantime, there exist some unneglectable problems. First, the order of insurance market comparatively poor, the competition does not standard, the medium organizations for insurance develop stagnantly, the phenomenon of " high commission, high returns and low rate and so on exist stubbornly. Next, insurance internal system is not sound, the consciousness of managing according to laws still week. The product structure is not reasonable and can not adapt to the development of insurance. Third, Insurance supervising can not keep pace with the growth of insurance. Supervising system needs perfection, supervising means needs to be strengthened, supervising ways needs to be improved. The aforesaid play a bad influence for the healthy growth of our country's insurance.
In this condition of opening to the world, how to make insurance develop prosperously, and how to guarantee the stability of insurance naturally became a major problem encountered by insurance supervising organs. Our country's insurance organizations lose no opportunity put forward the goal of establishing the supervising system focused in compensation capacity. This enough proves that compensation capability is the key point of insurance supervision in the condition of market economics, and is an important means of promoting safe running and preventing risks for insurance companies. Recently, "compensation capacity supervising" often appears in some monographs and periodicals concerning commercial insurance theories and practical studies. But there exist some chaos in some fundamental points, for example: what is the compensation capacity, how to supervise the compensation capability, what is the theory basis for various supervising measures, etc. This article intents to expound insurance companies' compensation capacity and the content about the compensation capacity systematically, and in reference of foreign countries advanced experiences, put forward some instructive suggestions in perfecting our country's
compensation capacity supervising system.
This article includes four chapters: Part I is the theory analysis of compensation capability supervising; Part II is the tendency analysis of foreign countries' compensation capability supervisi
引文
① 再保险也称分保，是保险公司在直接承保业务的基础上，通过签定分保合同，将其所承担的部分风险和责任向其他保险公司进行保险的行为。
② 摘自吴定富2004年2月10日在全国保险工作会议上的报告。
③ 保险深度指保费收入占国内生产总值(GDP)之比(％)。
④ 保险密度是按一个地区人口计算的平均保费数额(元)。
⑤ 赔付率=赔款支出／保费收入，其中赔款支出是指保险公司因保险标的遭受损失，根据保险合同规定支付给投保人的赔款；保费收入是指保险公司在办理各项保险业务的过程中，按照保险合同有关规定向投保人收取的保费。
⑥ 准备金是指保险公司为履行其承担的保险责任或者备付未来的赔款而从收取的保费中提存的资金准备。
[1] 刘京生保险监管升级—谈保险监管方式的转变 2003．1．中国保险
[2] 李纯安／王建宏WTO审视保险监管 2002．1．中国保险
[3] 鱼建光中国保险业发展与监管的探讨 2002．1．保险研究
[4] 孟龙加入WTO中国的保险监管面临考验 2002．2．保险研究
[5] 刘殿尧／张迎利／朱建民银保合作的监管方向2003．6．中国保险
[6] 宋晓春监管重在实效 2003．8．中国保险
[7] 李世玲／伍逊／王景泉改进银保合作 探索监管创新 2003．10．中国保险
[8] 吴定富2004保险发展年 2004．1．中国保险
[9] 白雪卿论提高保险公司的偿付能力 2002．11．保险研究
[10] 梁涛从规范保险市场秩序看监管的责任 2002．10．保险研究
[11] 付江论保险监管体系建设 2003．10．保险研究
[12] 苏嘉琼论“四位一体”广义保险监管体系的构建 2004．2．保险研究
[13] 温家宝在2004年全国银行、证券、保险工作会议上的报告 2004．2．11．中国保险报
[14] 刘清元谨慎干预—保险监管的新概念 2003．10．9．中国保险报
[15] 卢万美内蒙古保险业呈现四大特征 2003．12．30．中国保险报
[16] 欧伟／付志飞善治—保险监管的新主张 2004．1．1．中国保险报
[17] 吴定富保险监管三大问题待解 www.SD95519.com.cn2003．7．23．
[18] 论保险公司偿付能力监管体系的构建 泰康公司网站taikanglife
[19] 龚苇兵关于完善我国保险业监管体系的思考 中国保险网2002．12．9．
[20] 面对入世挑战的保险监管 2001．11．15．金融时报
[21] 罗朝晖现阶段中国保险公司偿付能力风险研究 2003．1．上海保险
[22] 我国保险业偿付能力监管框架初步形成 www．sconline．com．cn 四川在线2003．3．27．
[23] 浅谈我国保险监管会计制度的构建 www．e521．com 中华财会网 2003．8．21．
[24] 让·勒梅尔欧美保险业监管 经济科学出版社(1999)
[25] 保险公司会计制度讲解 经济科学出版社(1999)
[26] 粟芳中国非寿险保险公司的偿付能力研究 复旦大学出版社
[27] 中国保险史 中国金融出版社(1998)
[28] 马永伟主编保险知识读本 中国金融出版社(2000)
[29] [美]埃米特·J·沃恩等著危险原理与保险(第八版)中国人民大学出版社
[30] 裴光中国保险业监管研究 中国金融出版社(1999)
[31] 马鸣家中国保险市场 中国商业出版社(1994)
[32] “保险业发展研究”课题组中国保险业的发展中国金融出版社(1990)
[33] 郝演苏保险学教程 中国物价出版社(1996)
[34] 姚和真再保险业务与经营管理 中国金融出版社(1996)
[35] 邓红国／王志超保险业实证研究—经营与监管中国金融出版社(1997)
[36] 马明哲中国保险市场研究 上海书店出版社(1997)
[37] 李江等中国经济问题报告(上、下) 经济日报出版社(1998)
[38] 王继祖美国金融制度 中国金融出版社(1994)
[39] 王华庆中国银行业监管制度研究 中国金融出版社(1996)
[40] 高鸿业西方经济学(上、下) 中国经济出版社(1997)
[41] 卡尔-约翰·林捷瑞恩／吉连·加西亚／马修·I·萨尔银行稳健经营与宏观经济政策中国金融出版社(1997)
[42] 王学猛译述美国保险法要义 财团法人保险事业发展中心(1994)
[43] 唐运祥中国非寿险市场发展研究报告(2002) 中国金融出版社(2003)
② 摘自吴定富2004年2月10日在全国保险工作会议上的报告。
③ 保险深度指保费收入占国内生产总值(GDP)之比(％)。
④ 保险密度是按一个地区人口计算的平均保费数额(元)。
⑤ 赔付率=赔款支出／保费收入，其中赔款支出是指保险公司因保险标的遭受损失，根据保险合同规定支付给投保人的赔款；保费收入是指保险公司在办理各项保险业务的过程中，按照保险合同有关规定向投保人收取的保费。
⑥ 准备金是指保险公司为履行其承担的保险责任或者备付未来的赔款而从收取的保费中提存的资金准备。
[1] 刘京生保险监管升级—谈保险监管方式的转变 2003．1．中国保险
[2] 李纯安／王建宏WTO审视保险监管 2002．1．中国保险
[3] 鱼建光中国保险业发展与监管的探讨 2002．1．保险研究
[4] 孟龙加入WTO中国的保险监管面临考验 2002．2．保险研究
[5] 刘殿尧／张迎利／朱建民银保合作的监管方向2003．6．中国保险
[6] 宋晓春监管重在实效 2003．8．中国保险
[7] 李世玲／伍逊／王景泉改进银保合作 探索监管创新 2003．10．中国保险
[8] 吴定富2004保险发展年 2004．1．中国保险
[9] 白雪卿论提高保险公司的偿付能力 2002．11．保险研究
[10] 梁涛从规范保险市场秩序看监管的责任 2002．10．保险研究
[11] 付江论保险监管体系建设 2003．10．保险研究
[12] 苏嘉琼论“四位一体”广义保险监管体系的构建 2004．2．保险研究
[13] 温家宝在2004年全国银行、证券、保险工作会议上的报告 2004．2．11．中国保险报
[14] 刘清元谨慎干预—保险监管的新概念 2003．10．9．中国保险报
[15] 卢万美内蒙古保险业呈现四大特征 2003．12．30．中国保险报
[16] 欧伟／付志飞善治—保险监管的新主张 2004．1．1．中国保险报
[17] 吴定富保险监管三大问题待解 www.SD95519.com.cn2003．7．23．
[18] 论保险公司偿付能力监管体系的构建 泰康公司网站taikanglife
[19] 龚苇兵关于完善我国保险业监管体系的思考 中国保险网2002．12．9．
[20] 面对入世挑战的保险监管 2001．11．15．金融时报
[21] 罗朝晖现阶段中国保险公司偿付能力风险研究 2003．1．上海保险
[22] 我国保险业偿付能力监管框架初步形成 www．sconline．com．cn 四川在线2003．3．27．
[23] 浅谈我国保险监管会计制度的构建 www．e521．com 中华财会网 2003．8．21．
[24] 让·勒梅尔欧美保险业监管 经济科学出版社(1999)
[25] 保险公司会计制度讲解 经济科学出版社(1999)
[26] 粟芳中国非寿险保险公司的偿付能力研究 复旦大学出版社
[27] 中国保险史 中国金融出版社(1998)
[28] 马永伟主编保险知识读本 中国金融出版社(2000)
[29] [美]埃米特·J·沃恩等著危险原理与保险(第八版)中国人民大学出版社
[30] 裴光中国保险业监管研究 中国金融出版社(1999)
[31] 马鸣家中国保险市场 中国商业出版社(1994)
[32] “保险业发展研究”课题组中国保险业的发展中国金融出版社(1990)
[33] 郝演苏保险学教程 中国物价出版社(1996)
[34] 姚和真再保险业务与经营管理 中国金融出版社(1996)
[35] 邓红国／王志超保险业实证研究—经营与监管中国金融出版社(1997)
[36] 马明哲中国保险市场研究 上海书店出版社(1997)
[37] 李江等中国经济问题报告(上、下) 经济日报出版社(1998)
[38] 王继祖美国金融制度 中国金融出版社(1994)
[39] 王华庆中国银行业监管制度研究 中国金融出版社(1996)
[40] 高鸿业西方经济学(上、下) 中国经济出版社(1997)
[41] 卡尔-约翰·林捷瑞恩／吉连·加西亚／马修·I·萨尔银行稳健经营与宏观经济政策中国金融出版社(1997)
[42] 王学猛译述美国保险法要义 财团法人保险事业发展中心(1994)
[43] 唐运祥中国非寿险市场发展研究报告(2002) 中国金融出版社(2003)