【摘要】 有限风险再保险是以有限保费支出为代价获得有限风险转移的一类再保险安排,它属 ART 的一种,既有别于传统再保险,也与财务再保险不同。对购买人而言,有限风险再保险具有平衡各期收益波动、扩大承保能力、合理避税、发挥再保险人接受人资金运用优势等功能,但如被滥用,则会产生很大的危害。在国外,随着 HIH 公司破产、AIG 财务丑闻等事件的发生,监管机构加强了对有限风险再保险的监管。我国虽尚未发生与有限风险再保险有关的负面事件,但也有必要未雨绸缪,借鉴国际做法采取相应监管措施防范有限风险再保险的滥用。更多还原

【Abstract】 Finite risk reinsurance is a generic term used to describe an entire spectrum of reinsurance arrangements that share limited risk for a limited amount of premium.As a kind of ART,finite risk reinsurance is different from traditional re- insurance as well as from financial reinsurance.For cedant of finite risk reinsurance,finite risk reinsurance has the functions of smoothing earnings,increasing underwriting capacity,etc.If been abused,finite risk reinsurance will do great harm to the stakeholders of cedant.With the occurrence of bankruptcy of HIH,financial scandals of AIG and so on,some foreign coun- tries took many measures to enhance the supervision of finite risk reinsurance.In China,there is no negative events concern- ing finite risk reinsurance,but we should learn from foreign country’s experiences and take preventive measures to strictly su- pervise this kind of reinsurance.更多还原