發(fā)布時間：2018-10-15 17:48

【摘要】：通過梳理1759年以來美國放開保險公司房地產投資的背景和脈絡,比較紐約、加州和美國保險監(jiān)督官協(xié)會的現(xiàn)行相關法規(guī),發(fā)現(xiàn)經(jīng)過絕對金額限制、自用和收債限制、19世紀下半葉的放開教訓之后,美國20世紀中期確定出租為保險公司投資性房地產的主要途徑。各州從合計上限、單項限額、會計處理、資產門檻、行業(yè)選擇、產壽險差異等多方面逐步完善法規(guī),在20世紀八、九十年代規(guī)則趨于定型。這些基本規(guī)律和經(jīng)驗教訓值得中國借鑒吸收。
[Abstract]:By combing the background and context of the opening up of real estate investment by insurance companies in the United States since 1759, and comparing the current relevant laws and regulations of the Association of Insurance Supervisors in New York, California and the United States, we find that the absolute amount of money has been restricted. After the release of self-use and debt collection in the second half of the 19th century, the United States decided to rent out as the main way for insurance companies to invest in real estate in the middle of the 20th century. In the eighties and nineties of the 20th century, the states gradually perfected the laws and regulations from the total upper limit, the single quota, the accounting treatment, the asset threshold, the industry choice, the property life insurance difference and so on. These basic laws and lessons are worthy of China's reference and absorption.
【作者單位】： 對外經(jīng)濟貿易大學保險學院;
【基金】：中國保險學會2011年度研究課題(資助項目)“中國保險公司房地產投資戰(zhàn)略研究”(課題編號:IICKT2011-13)的部分成果
【分類號】：F847.12;F842
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本文編號：2273326