【摘要】：2014年，深圳市出臺(tái)了《深圳市巨災(zāi)保險(xiǎn)方案》，讓巨災(zāi)保險(xiǎn)這個(gè)概念再次成為討論的熱門話題。方案的出臺(tái)，為我國(guó)其它地區(qū)乃至全國(guó)構(gòu)建巨災(zāi)保險(xiǎn)制度提供了一個(gè)藍(lán)本，讓理論化的巨災(zāi)保險(xiǎn)制度成為了現(xiàn)實(shí)。作為巨災(zāi)頻發(fā)率最高的國(guó)家之一，巨災(zāi)保險(xiǎn)制度的出臺(tái)具有重大的現(xiàn)實(shí)意義，財(cái)政政策作為巨災(zāi)保險(xiǎn)制度運(yùn)行的支持政策，，對(duì)于巨災(zāi)保險(xiǎn)制度是否能高效運(yùn)轉(zhuǎn)起著巨大的作用。但當(dāng)前我國(guó)巨災(zāi)保險(xiǎn)市場(chǎng)的財(cái)政政策尚未真正發(fā)揮它的功效，許多問題仍有待解決。 本文基于深圳市方案出臺(tái)的背景，探討財(cái)政政策對(duì)于巨災(zāi)保險(xiǎn)制度發(fā)展的促進(jìn)作用。了解外國(guó)巨災(zāi)保險(xiǎn)的財(cái)政政策，總結(jié)其優(yōu)點(diǎn)和經(jīng)驗(yàn)。進(jìn)而得出適宜我國(guó)巨災(zāi)保險(xiǎn)制度發(fā)展的財(cái)政政策，提出完善巨災(zāi)保險(xiǎn)制度、促進(jìn)其發(fā)展的建議。建議包括：一是要制定較為詳細(xì)的財(cái)政預(yù)算，改變過去將巨災(zāi)保險(xiǎn)基金作為一種臨時(shí)性支出的做法，把它納入到政府預(yù)算的范疇內(nèi)；二是要建立巨災(zāi)保險(xiǎn)專項(xiàng)基金。巨災(zāi)保險(xiǎn)準(zhǔn)備金的數(shù)量直接關(guān)系到巨災(zāi)發(fā)生后的賠償數(shù)，我們需要建立巨災(zāi)保險(xiǎn)的專項(xiàng)準(zhǔn)備金；三是要加大對(duì)商業(yè)保險(xiǎn)公司的扶持力度，增加其財(cái)政補(bǔ)貼和稅收優(yōu)惠力度，減小企業(yè)的承保負(fù)擔(dān)，提高他們承保的積極性；四是要鼓勵(lì)企業(yè)和個(gè)人投保，提高民眾的參與率，擴(kuò)大巨災(zāi)保險(xiǎn)的覆蓋面。
[Abstract]:In 2014, Shenzhen issued the catastrophe insurance scheme, which made the concept of catastrophe insurance a hot topic again. The introduction of the scheme provides a blueprint for the construction of catastrophe insurance system in other regions of China and even the whole country, and makes the theoretical catastrophe insurance system a reality. As one of the countries with the highest frequency of catastrophe, the introduction of catastrophe insurance system is of great practical significance. As a supporting policy of catastrophe insurance system, fiscal policy plays an important role in the efficient operation of catastrophe insurance system. However, the current financial policy of catastrophe insurance market in China has not really brought its effect into full play, and many problems still need to be solved. Based on the background of Shenzhen's plan, this paper discusses the role of fiscal policy in the development of catastrophe insurance system. Understand the fiscal policy of foreign catastrophe insurance and summarize its advantages and experiences. Finally, the author puts forward some suggestions on how to perfect the catastrophe insurance system and promote the development of catastrophe insurance system. The suggestions include: first, to make a more detailed budget, to change the past practice of treating catastrophe insurance fund as a temporary expenditure, and to bring it into the scope of the government budget; second, to establish a special fund for catastrophe insurance. The amount of catastrophe insurance reserve is directly related to the amount of compensation after the catastrophe. We need to establish a special reserve for catastrophe insurance. Third, we should increase support for commercial insurance companies and increase their financial subsidies and tax concessions. The fourth is to encourage enterprises and individuals to insure, to increase the participation rate of the people, and to expand the coverage of catastrophe insurance.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F841.34;F811.0

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