本文選題：風(fēng)險(xiǎn) + 償付能力��； 參考：《天津財(cái)經(jīng)大學(xué)》2009年碩士論文

【摘要】： 償付能力是指保險(xiǎn)公司賠償或給付債務(wù)的能力,保險(xiǎn)公司的償付能力充足,被保險(xiǎn)人可以得到切實(shí)可靠的保障,保險(xiǎn)公司就會(huì)持續(xù)穩(wěn)定健康發(fā)展;否則會(huì)對(duì)整個(gè)國(guó)民經(jīng)濟(jì)的正常運(yùn)轉(zhuǎn)和社會(huì)穩(wěn)定產(chǎn)生巨大的破壞作用。因此,保證保險(xiǎn)公司具有充足的償付能力,既是保險(xiǎn)公司追求的首要目標(biāo),也是保險(xiǎn)監(jiān)管的核心。 本文以償付能力監(jiān)管為研究背景,以我國(guó)保險(xiǎn)公司償付能力監(jiān)管為主線,以國(guó)內(nèi)外理論為指導(dǎo),首先介紹了美國(guó)、英國(guó)等發(fā)達(dá)國(guó)家償付能力監(jiān)管的現(xiàn)狀;接著詮釋了償付能力的經(jīng)濟(jì)內(nèi)涵,影響償付能力的風(fēng)險(xiǎn);然后又介紹了償付能力監(jiān)管的內(nèi)容及類型。通過(guò)分析金融海嘯對(duì)我國(guó)乃至西方發(fā)達(dá)國(guó)家保險(xiǎn)業(yè)的影響,同時(shí)結(jié)合了我國(guó)保險(xiǎn)業(yè)在面對(duì)2008年初遭受的特大雨雪冰凍災(zāi)害及“5.12”汶川特大地震時(shí)所面臨的沖擊,以及“卡特里娜”颶風(fēng)對(duì)美國(guó)保險(xiǎn)業(yè)的影響,指出了我國(guó)保險(xiǎn)公司償付能力監(jiān)管手段存在局限性、制度不健全以及計(jì)算方法不合理的問(wèn)題,提出了加強(qiáng)償付能力監(jiān)管的重要性。并對(duì)比英美日等國(guó)成熟的償付能力監(jiān)管技術(shù),提出了我國(guó)應(yīng)建立保險(xiǎn)公司償付能力監(jiān)管評(píng)級(jí)制度、完善保險(xiǎn)會(huì)計(jì)準(zhǔn)則建設(shè)及加強(qiáng)保險(xiǎn)公司內(nèi)部控制的償付能力監(jiān)管制度建設(shè);同時(shí)提出了完善監(jiān)管預(yù)警指標(biāo)體系建設(shè),建立包括科學(xué)的監(jiān)管信息系統(tǒng)在內(nèi)的償付能力監(jiān)管體系建設(shè),并且采用動(dòng)態(tài)測(cè)試與靜態(tài)測(cè)試相結(jié)合的財(cái)務(wù)手段方面的建議。通過(guò)提出以上建議,使本文的研究更具有現(xiàn)實(shí)及可行性意義。
[Abstract]:Solvency refers to the ability of an insurance company to compensate or pay its debts. The insurance company will continue to develop steadily and healthily if the insurance company has sufficient solvency and the insured can get practical and reliable protection. Otherwise, the normal operation of the entire national economy and social stability will have a huge damage. Therefore, to ensure that insurance companies have sufficient solvency is not only the primary goal of insurance companies, but also the core of insurance supervision. Based on the research background of solvency regulation, the main line of solvency regulation of insurance companies in China and the theory at home and abroad, this paper first introduces the current situation of solvency regulation in developed countries, such as the United States and the United Kingdom. Then it explains the economic connotation of solvency and the risk of affecting solvency, and then introduces the content and type of solvency supervision. By analyzing the impact of the financial tsunami on the insurance industry in China and even in the western developed countries, the paper combines the impact that China's insurance industry is facing when it is faced with the heavy rain and snow freezing disaster and the "5.12" Wenchuan earthquake at the beginning of 2008. And the impact of Hurricane Katrina on the American insurance industry, points out the limitation of our insurance company's solvency supervision means, the imperfect system and the unreasonable calculation method, and points out the importance of strengthening the solvency supervision. Compared with the mature solvency supervision technology in Britain, America and Japan, this paper puts forward that our country should establish the solvency supervision and rating system of insurance companies, perfect the construction of insurance accounting standards and strengthen the solvency supervision system of insurance companies' internal control. At the same time, the paper puts forward some suggestions on how to improve the construction of early warning index system of supervision, establish the solvency supervision system including scientific supervisory information system, and adopt the combination of dynamic test and static test. By putting forward the above suggestions, the study of this paper has practical and feasible significance.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F842.3

【引證文獻(xiàn)】

相關(guān)期刊論文 前6條

1 劉超;劉志威;;保險(xiǎn)業(yè)順周期性與逆周期監(jiān)管:理論述評(píng)、形成機(jī)制與應(yīng)對(duì)策略[J];保險(xiǎn)研究;2010年08期

2 劉超;劉志威;;保險(xiǎn)業(yè)順周期形成機(jī)制及其逆周期監(jiān)管問(wèn)題研究[J];南方金融;2010年08期

3 劉超;劉志威;;保險(xiǎn)業(yè)順周期形成機(jī)制及其逆周期監(jiān)管問(wèn)題研究[J];經(jīng)濟(jì)與管理;2010年11期

4 劉超;劉志威;;保險(xiǎn)業(yè)順周期形成機(jī)制及其逆周期監(jiān)管問(wèn)題研究[J];金融會(huì)計(jì);2010年10期

5 劉超;劉志威;;保險(xiǎn)業(yè)順周期性與逆周期監(jiān)管:理論、形成機(jī)制與應(yīng)對(duì)策略[J];上海金融;2010年11期

6 劉超;劉志威;;保險(xiǎn)業(yè)順周期性與逆周期監(jiān)管:理論、形成機(jī)制與應(yīng)對(duì)策略[J];新會(huì)計(jì);2010年10期

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本文編號(hào)：2100327