【摘要】 在宏观审慎监管下,实施逆周期监管、缓解顺周期性对保险业的影响是我国保险业健康发展有利保障。本文在分析保险业顺周期性形成机制的基础上,提出保险业逆周期监管的政策建议,主要包括:对保险业承保业务、准备金计提规则、公允价值会计准则、偿付能力中资本要求和薪酬激励机制等的逆周期监管等。更多还原

【Abstract】 Under the macro-prudential regulation, we should carry out counter-cyclical regulation in order to mitigate the impact of procyclicality on the economy.Firstly, this paper analyzes the theory of the financial system procyclicality and insurance counter-cyclical regulation; secondly it analyzes the formation mechanism of insurance procyclicality; finally it gives some policy suggestions about the insurance counter-cyclical regulation, including carrying out the counter-cyclical regulation on insurance business, fair value accounting, solvency capital requirement and salary incentive mechanism and so on.更多还原