【摘要】：全球經(jīng)濟一體化，，保險業(yè)的競爭加劇，再加上近年自然災害頻發(fā)，金融資本市場低迷等因素，促使我國再保險產(chǎn)品不斷創(chuàng)新。財務(wù)再保險作為轉(zhuǎn)嫁風險和實現(xiàn)風險融資的重要渠道，有助于我國保險公司盈余管理，應(yīng)對巨災風險，提高償付能力，資本融資和戰(zhàn)略管理等。然而財務(wù)再保險也讓一些保險公司利用其達到“粉飾報表”、逃稅等目的，造成了重大危害。2013年6月保監(jiān)會下發(fā)《關(guān)于人身保險公司使用再保險改善償付能力有關(guān)事項的通知》的征求意見稿，這一征求稿的出現(xiàn)將預示著我國財務(wù)再保險即將走向“陽光化”。 本文始終以“財務(wù)再保險的認定和監(jiān)管”為核心展開研究。首先，通過界定財務(wù)再保險的概念，分析財務(wù)再保險的利弊以及分析財務(wù)再保險運作，對財務(wù)再保險的認定原理進行了深入的闡釋與分析。而后對規(guī)制理論進行了梳理以尋求財務(wù)再保險的認定與監(jiān)管的理論支撐，主要闡述公共利益理論、規(guī)制俘虜理論和激勵性規(guī)制理論三大理論，并結(jié)合財務(wù)再保險的特性從中選擇適合財務(wù)再保險的監(jiān)管理論作為理論指導。接著，文章通過對英、美、新加坡等國家及臺灣地區(qū)的監(jiān)管模式的介紹，歸納總結(jié)在國際上財務(wù)再保險認定和監(jiān)管的可借鑒之處，包括：財務(wù)再保險確認的方法、風險轉(zhuǎn)移的顯著性、風險轉(zhuǎn)移的種類、合格再保險人和再保險經(jīng)紀人的審查和適當?shù)男畔⑴兑?guī)定。最后，確立我國財務(wù)再保險監(jiān)管的原則及目標，給出定性和定量的認定方法，并結(jié)合分類監(jiān)管和過程監(jiān)管，嘗試構(gòu)建我國財務(wù)再保險認定和監(jiān)管的體系。
[Abstract]:The integration of global economy, the intensified competition of insurance industry, the frequent natural disasters in recent years, the low financial capital market, and so on, urge China's reinsurance products to innovate constantly. As an important channel for transferring risks and realizing risk financing, financial reinsurance helps our insurance companies to manage earnings, cope with catastrophe risk, improve solvency, capital financing and strategic management. However, financial reinsurance also allows some insurance companies to use it for purposes such as "whitewashing" and tax evasion. In June 2013, the CIRC issued a draft of the notice on matters related to the use of reinsurance to improve solvency of personal insurance companies, The appearance of this solicitation draft will indicate that financial reinsurance of our country is about to go "sunshine". This paper focuses on the identification and supervision of financial reinsurance. Firstly, by defining the concept of financial reinsurance, analyzing the advantages and disadvantages of financial reinsurance, and analyzing the operation of financial reinsurance, this paper deeply explains and analyzes the identification principle of financial reinsurance. Then the regulation theory is combed in order to seek the financial reinsurance identification and supervision theory support, mainly elaborated the public interest theory, the regulation capture theory and the incentive regulation theory three big theories. Combined with the characteristics of financial reinsurance, we choose the regulatory theory suitable for financial reinsurance as the theoretical guidance. Then, by introducing the regulatory models of Britain, the United States, Singapore and Taiwan, the article summarizes the methods of financial reinsurance identification and regulation in the world, including: the methods of financial reinsurance confirmation. Significance of risk transfer, types of risk transfer, review of qualified reinsurers and reinsurance brokers and appropriate disclosure requirements. Finally, the paper establishes the principles and objectives of financial reinsurance supervision in China, gives the qualitative and quantitative identification methods, and tries to construct the financial reinsurance identification and supervision system of our country in combination with classified supervision and process supervision.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.65

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