本文選題：壽險(xiǎn)保單貼現(xiàn)　切入點(diǎn)：保險(xiǎn)金受益權(quán)　出處：《遼寧大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：壽險(xiǎn)保單貼現(xiàn)于20世紀(jì)80年代的美國(guó)出現(xiàn)，至今我國(guó)尚未開(kāi)放壽險(xiǎn)保單貼現(xiàn)市場(chǎng)，但市場(chǎng)對(duì)于壽險(xiǎn)保單貼現(xiàn)的需求卻是存在的。壽險(xiǎn)保單貼現(xiàn)法律制度研究一文介紹了壽險(xiǎn)保單貼現(xiàn)交易及流程和美國(guó)的壽險(xiǎn)保單貼現(xiàn)法律制度，依據(jù)美國(guó)的經(jīng)驗(yàn)、我國(guó)現(xiàn)行法制和現(xiàn)實(shí)需求探討我國(guó)引進(jìn)這一交易方式的現(xiàn)實(shí)情況，構(gòu)建我國(guó)的壽險(xiǎn)保單貼現(xiàn)法律制度。 本文分為緒論、正文和結(jié)束語(yǔ)三個(gè)部分，其中正文為： 第一部分概括介紹了壽險(xiǎn)保單貼現(xiàn)及其交易模式，包括壽險(xiǎn)保單貼現(xiàn)的概念、特征、運(yùn)作模式和相關(guān)保險(xiǎn)行為的比較等，意圖呈現(xiàn)一個(gè)比較全面的壽險(xiǎn)保單貼現(xiàn)的知識(shí)概貌。 第二部分是關(guān)于美國(guó)壽險(xiǎn)保單貼現(xiàn)法律制度及評(píng)價(jià)，介紹了美國(guó)保險(xiǎn)合同法中壽險(xiǎn)保單貼現(xiàn)相關(guān)規(guī)定、美國(guó)壽險(xiǎn)保單貼現(xiàn)的聯(lián)邦立法和各州立法的情況及保單貼現(xiàn)交易的稅收制度，分析了美國(guó)壽險(xiǎn)保單貼現(xiàn)的監(jiān)管制度，最后對(duì)美國(guó)壽險(xiǎn)保單貼現(xiàn)法律制度進(jìn)行評(píng)價(jià)。 第三部分是對(duì)我國(guó)壽險(xiǎn)保單貼現(xiàn)法律制度的構(gòu)想，提出我國(guó)引進(jìn)壽險(xiǎn)保單貼現(xiàn)制度的必要性，，在我國(guó)相關(guān)現(xiàn)行法下協(xié)調(diào)壽險(xiǎn)保單貼現(xiàn)制度，并對(duì)我國(guó)制定壽險(xiǎn)保單貼現(xiàn)的專(zhuān)門(mén)規(guī)定、監(jiān)管制度及稅收制度提出了一些建議。 本文選取美國(guó)作為唯一的介紹與借鑒對(duì)象，而未采用慣用的以不同法系或各主要國(guó)家的立法經(jīng)驗(yàn)狀況進(jìn)行比較借鑒的寫(xiě)作思路，是由于壽險(xiǎn)保單貼現(xiàn)制度起源于美國(guó)，并在美國(guó)發(fā)展成熟、完善，其他國(guó)家與地區(qū)尚未有明顯的推廣與應(yīng)用，再者，筆者竭盡所能，仍未收集到除美國(guó)外其他國(guó)家與地區(qū)開(kāi)展壽險(xiǎn)保單貼現(xiàn)業(yè)務(wù)的資料，且目前國(guó)內(nèi)學(xué)者對(duì)此問(wèn)題的研究都以美國(guó)為例，最重要的原因是美國(guó)作為保單貼現(xiàn)制度的發(fā)源地，經(jīng)過(guò)三十多年的發(fā)展，其運(yùn)作體系與法制體系已經(jīng)相當(dāng)?shù)某墒�，足以滿足我國(guó)探索壽險(xiǎn)保單貼現(xiàn)法律制度的需要。
[Abstract]:Life insurance policy discount appeared in the United States in 1980s. Up to now, China has not opened up the life insurance policy discount market. However, there is a market demand for life insurance policy discounting. The article introduces the life insurance policy discount transaction and process and the life insurance policy discount legal system in the United States, based on the experience of the United States. The present legal system and realistic demand of our country discuss the actual situation of introducing this way of transaction in our country, and construct the legal system of discount of life insurance policy in our country. This paper is divided into three parts: introduction, text and conclusion, in which the text is:. The first part introduces the life insurance policy discount and its trading mode, including the concept, characteristics, operation mode and related insurance behavior comparison of life insurance policy discount, with the intention of presenting a more comprehensive knowledge profile of life insurance policy discount. The second part is about the American life insurance policy discount legal system and the evaluation, introduced the American insurance contract law in the life insurance policy discount related stipulation, This paper analyzes the federal and state legislation of life insurance policy discount and the tax system of policy discount transaction, analyzes the supervision system of American life insurance policy discount, and finally evaluates the American life insurance policy discount law system. The third part is the conception of the life insurance policy discount legal system in our country, the necessity of introducing the life insurance policy discount system in our country, and the coordination of the life insurance policy discount system under the relevant laws of our country. Some suggestions are put forward on the special regulation, supervision system and tax system of life insurance policy discount in our country. This paper chooses the United States as the only object of introduction and reference, and does not adopt the usual writing thinking of comparing the legislative experience of different legal systems or major countries, because the discount system of life insurance policies originated in the United States. And in the United States to develop mature, perfect, other countries and regions have not yet obvious promotion and application, moreover, the author tried his best, still did not collect other countries and regions except the United States to carry out life insurance policy discount business data, The most important reason is that the United States is the birthplace of the policy discount system. After more than 30 years of development, its operating system and legal system have been quite mature. Enough to meet the needs of our country to explore the life insurance policy discount legal system.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：D922.284

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