我国非寿险业务最低偿付能力额度标准的改进  

Improvement of Minimum Solvency Margin Standard for Non-Life Insurance Businesses

作　　者：赵宇龙[1] 王证[2] 

机构地区：[1]西南财经大学,四川成都610074 [2]中国保险监督管理委员会,北京100032

出　　处：《保险研究》2006年第4期68-70,共3页Insurance Studies

基　　金：本文是第一作者主持的教育部全国优秀博士学位论文作者专项赘金研究课题和国家人事部中国博士后科学研究基金研究课题--《我国保险业偿付能力监管研究》的阶段性成果之一）.

摘　　要：我国现行的非寿险业务最低偿付能力额度标准直接照搬了欧盟1973年的标准。实践表明，这一标准存在赔款基础额度标准形同虚设、分段临界点设置不符合我国实际、赔款与保费之比的隐含假设不符合我国实际、费用风险不能体现等重大缺陷。本文根据欧盟标准的理论基础和内在逻辑关系，以我国保险业的实际数据为基础，提出了新的改进方案。通过对17家财产保险公司的实证检验表明，改进方案不仅能够更好地反映保险公司非寿险业的业务质量和财务风险，而且能与现行方案对接，实现平稳过渡。The current minimum solvency margin standard for non-life insurance businesses in China was an outright transplantation of the EU 1973 standard. Experiences have shown that this standard has such major deficiencies as basic claim payment limit existing in name only, borderline setting incompatible with China＇s actual situation, implied assumption of the claims to premium ratio incompatible with China＇s actual situation, and inadequate representation of the expense risk, etc. This article puts forth improvement suggestions based on the theoretical foundation and inherent logics of the EU standard and the actual experience data of China＇s insurance sector. The experimental testing of 17 property insurance companies demonstrates that this improved plan can not only better reflect business quality and financial risks of insurers＇ non-life business, but can also well interface with the current standard to guarantee a smooth transition between them.

关 键 词：非寿险 偿付能力 实证研究 

分 类 号：F840.6[经济管理—保险]