本文選題：再保險(xiǎn)需求　切入點(diǎn)：企業(yè)所得稅　出處：《中國海洋大學(xué)》2014年碩士論文

【摘要】：隨著社會經(jīng)濟(jì)的發(fā)展，由風(fēng)險(xiǎn)導(dǎo)致的財(cái)物損失日益增大，企業(yè)因風(fēng)險(xiǎn)承擔(dān)的責(zé)任日益增多。所以，財(cái)產(chǎn)保險(xiǎn)公司承擔(dān)的賠付責(zé)任非常重大。由此，財(cái)產(chǎn)保險(xiǎn)公司逐漸使用風(fēng)險(xiǎn)轉(zhuǎn)移、風(fēng)險(xiǎn)控制等手段控制經(jīng)營風(fēng)險(xiǎn)，從而保證公司財(cái)務(wù)狀況的穩(wěn)定以及避免償付能力減弱，再保險(xiǎn)業(yè)務(wù)應(yīng)運(yùn)而生。我國財(cái)險(xiǎn)再保險(xiǎn)市場起步較晚，存在再保險(xiǎn)安排不合理、定價(jià)機(jī)制不成熟等問題影響了我國財(cái)產(chǎn)保險(xiǎn)業(yè)的健康發(fā)展。隨著我國法定分保比例的取消，加快了再保險(xiǎn)市場的商業(yè)化速度。特別是近年來，隨著再保險(xiǎn)業(yè)務(wù)規(guī)模的擴(kuò)大，財(cái)產(chǎn)保險(xiǎn)公司利用再保險(xiǎn)業(yè)務(wù)進(jìn)行逃稅的行為越來越多。因此，再保險(xiǎn)業(yè)務(wù)對財(cái)產(chǎn)保險(xiǎn)公司越來越重要，，再保險(xiǎn)業(yè)務(wù)的良性發(fā)展，影響到財(cái)產(chǎn)保險(xiǎn)公司的健康運(yùn)營。 以往的國內(nèi)學(xué)者對再保險(xiǎn)需求影響因素的研究都是針對某個(gè)或某類因素展開實(shí)證分析，與宏觀因素相比，微觀因素對財(cái)產(chǎn)保險(xiǎn)公司的再保險(xiǎn)需求的影響更具有直接性。本文在對國內(nèi)外學(xué)者影響因素研究成果進(jìn)行分析的基礎(chǔ)上，旨在以研究影響財(cái)產(chǎn)保險(xiǎn)公司再保險(xiǎn)業(yè)務(wù)需求的主要因素為起點(diǎn)，突出企業(yè)所得稅因素對再保險(xiǎn)業(yè)務(wù)需求的影響，為財(cái)產(chǎn)保險(xiǎn)公司提出合理的經(jīng)營建議，財(cái)產(chǎn)保險(xiǎn)公司應(yīng)該從自身的公司運(yùn)營情況和實(shí)際稅負(fù)情況出發(fā)，合理使用再保險(xiǎn)。 論文首先對再保險(xiǎn)需求進(jìn)行了理論分析，將這些基本的理論作為進(jìn)一步研究的理論基礎(chǔ)。其次研究了我國再保險(xiǎn)市場的需求狀況以及財(cái)產(chǎn)保險(xiǎn)公司再保險(xiǎn)需求的特點(diǎn)，進(jìn)而從公司內(nèi)部治理角度出發(fā)，分析了六個(gè)因素對財(cái)產(chǎn)保險(xiǎn)公司的影響，突出企業(yè)所得稅因素對再保險(xiǎn)業(yè)務(wù)需求的影響。最后進(jìn)行了實(shí)證研究，利用最小二乘法，首先不考慮所得稅因素影響構(gòu)建模型進(jìn)行多元回歸，分析5個(gè)因素如何影響再保險(xiǎn)需求；其次，加入所得稅因素影響重新構(gòu)建模型進(jìn)行多元回歸，分析6個(gè)因素對再保險(xiǎn)需求的影響情況。 研究發(fā)現(xiàn)，隨著我國財(cái)險(xiǎn)業(yè)的再保險(xiǎn)業(yè)務(wù)規(guī)模逐漸擴(kuò)大，財(cái)產(chǎn)保險(xiǎn)公司的資本結(jié)構(gòu)、公司規(guī)模、產(chǎn)品結(jié)構(gòu)、盈利能力、償付能力、實(shí)際稅負(fù)情況對再保險(xiǎn)業(yè)務(wù)需求的大小產(chǎn)生了重要影響。其中，盈利能力、償付能力這兩個(gè)主要的影響因素與財(cái)產(chǎn)保險(xiǎn)的再保險(xiǎn)需求呈負(fù)相關(guān)；資本結(jié)構(gòu)、公司規(guī)模與財(cái)產(chǎn)保險(xiǎn)的再保險(xiǎn)需求呈正相關(guān)；產(chǎn)品結(jié)構(gòu)即產(chǎn)品集中度與財(cái)產(chǎn)保險(xiǎn)的再保險(xiǎn)需求呈正相關(guān)。在稅收因素方面，低邊際稅率的財(cái)險(xiǎn)保險(xiǎn)人比高邊際稅率的財(cái)險(xiǎn)保險(xiǎn)人更多的購買再保險(xiǎn)。
[Abstract]:With the development of society and economy, the loss of property caused by risk is increasing day by day, and the liability of enterprise due to risk is increasing day by day. Therefore, the liability of property insurance company is very heavy. Property insurance companies gradually use risk transfer, risk control and other means to control operating risks, thus ensuring the stability of the company's financial situation and avoiding the weakening of solvency, and the reinsurance business emerges as the times require. Some problems, such as unreasonable reinsurance arrangement and immature pricing mechanism, have affected the healthy development of property insurance industry in China. With the abolition of legal reinsurance ratio in China, the commercialization of reinsurance market has been speeded up, especially in recent years. With the expansion of reinsurance business scale, property insurance companies use reinsurance business for tax evasion more and more. Therefore, reinsurance business is becoming more and more important to property insurance companies. Affect the healthy operation of property insurance companies. Previous domestic scholars' research on the influencing factors of reinsurance demand is based on an empirical analysis of one or a certain type of factors, compared with macro factors. The influence of micro factors on reinsurance demand of property insurance companies is more direct. The purpose of this paper is to study the main factors affecting the reinsurance business demand of property insurance companies, highlight the influence of enterprise income tax factors on the reinsurance business demand, and put forward reasonable management suggestions for property insurance companies. Property insurance companies should use reinsurance rationally from their own company operation and actual tax burden. Firstly, this paper makes a theoretical analysis of the reinsurance demand, taking these basic theories as the theoretical basis for further research. Secondly, it studies the demand situation of the reinsurance market in China and the characteristics of the reinsurance demand of the property insurance companies. Then from the perspective of corporate governance, this paper analyzes the influence of six factors on property insurance companies, highlighting the impact of enterprise income tax on the business demand of reinsurance. Finally, the empirical study is carried out, and the least square method is used. First of all, we analyze how five factors affect the reinsurance demand without considering the income tax factors. Secondly, we add income tax factors to rebuild the model to carry out multivariate regression. This paper analyzes the influence of 6 factors on reinsurance demand. It is found that with the expansion of reinsurance business in China, the capital structure, company size, product structure, profitability, solvency of property insurance companies, The actual tax burden has an important influence on the demand for reinsurance business. Among them, the two main factors of profitability and solvency are negatively related to the reinsurance demand of property insurance. The size of the company is positively correlated with the demand for reinsurance of property insurance, and the product structure, that is, the degree of product concentration, is positively correlated with the demand for reinsurance of property insurance. Insurance insurers with low marginal tax rates buy reinsurance more than insurers with high marginal tax rates.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F842.3

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本文編號：1685272