【作者】 向宏；

【导师】 王晓炜；

【作者基本信息】 天津财经学院 ， 会计学， 2005， 硕士

【摘要】 保险偿付能力是保险会计关注的重点,确保与维持保险公司的偿付能力是各国保险监管部门的核心责任。我国也是如此。但是在保险业还不发达的中国怎样建立和完善对保险公司偿付能力的监管还是一个比较新的课题。英美等国有成熟的偿付能力监管技术,对我国的偿付能力监管有一定的启示。本文介绍和分析了我国保险公司偿付能力监管的现状,英国和美国的偿付能力监管技术及对我国的启示,最后对如何完善我国保险公司偿付能力监管提出建议。 第 1 章简要介绍偿付能力的概念和影响因素,偿付能力监管的概念,必要性和监管的类型。 第 2 章对我国保险公司偿付能力监管的现状进行了分析,介绍我国偿付能力监管的内容和手段,并重点介绍了中国保监会 2003 年发布的《保险公司偿付能力额度及监管指标管理规定》,然后指出我国现行的偿付能力监管存在的不足。 第 3 章分别介绍英国和美国的偿付能力监管技术,包括双峰估值法、风险资本法等。通过对以上两国偿付能力监管技术的分析得出对我国保险公司偿付能力监管的启示。 第 4 章是本文的结论,对如何完善我国保险公司偿付能力监管提出建议。更多还原

【Abstract】 In all the countries, the key responsibility of insurance supervising departments is that ensuring and maintaining solvency. But in China it is a new task that how to establish and improve solvency regulation of insurance companies. This thesis introduces and analyses the actuality of the solvency regulation of China’s insurance companies; By analyzing and studying the insurance solvency regulation of Britain and the United States,this thesis probes into valuable techniques and experience that China can learn for its own use; At last bring forward the advice about how to improve solvency regulation of China’s insurance companies. Chapter 1 Introduce the concept of solvency and influence factors, the concept of solvency regulation, necessary and styles of regulation. Chapter 2 Analyze the actuality of the solvency regulation of China’s insurance companies, introduce the contents and measures of solvency regulation, introduce <Regulations of administrating on insurance solvency margin and regulation indexes>,printed by the china insurance regulator commission in 2003 .At last, point out the shortage of actual solvency regulation. Chapter 3 Respectively expatiate solvency regulation techniques of Britain and the United States,including Twin Peaks Assessment, Risk-based Capital etc. Based on the above study bring forward the revelation about how to improve solvency regulation of China’s insurance companies. Chapter 4 Conclusion. Bring forward the advice about how to improve solvency regulation of China’s insurance companies.更多还原