美国寿险公司总账户和单独账户的相互关系及其借鉴  

作　　者：徐高林[1] 陈欣[1] 

机构地区：[1]对外经济贸易大学保险系,北京100029

出　　处：《保险研究》2006年第8期84-86,共3页Insurance Studies

摘　　要：随着我国寿险公司单独账户资产规模的扩大和种类的增加，正确处理总账户与单独账户的关系就成为当务之急。美国寿险业将近50年的单独账户发展经验值得我们研究和借鉴。本文通过比较分析NAIC和三个州的法律总结出二者的关系是：主流是基本隔离，尤其是没有投资保证的单独账户与总账户在适用规则上是隔离的，比例限制的计算基数互不相关；但有投资保证的单独账户一般要适用与总账户类似的限制规则。承担启动或保证作用的总账户资金一般适用总账户的投资规则。由于规则的可选择性，所以，相关法律应该使规则明确化，避免歧义。With the expansion of life insurer＇s assets in separate accounts and the increase in account categories, it has become an urgent task to properly relate separate account investments with those of general account. American experiences of nearly fifty years in the development of separate accounts deserve our careful study. Based on the comparison of the legal system of NAIC and three states of USA, we come to the following conclusions that the general practice is to segregate the application rules of general accounts from separate accounts, especially those separate accounts without guarantees, and their base numbers for percentage ceiling is independent of each other. Those separate accounts with guarantees are subject to the same qualitative standards and quantitative limitations of general accounts. Amounts allocated to facilitate its initial operations of a separate account or guarantee reserve are subject to the investment rules for general accounts. Because there are optional clauses, it is important for the rule to be clear and unambiguous.

关 键 词：总账户 单独账户 投资限制 保险法 

分 类 号：F841.0[经济管理—保险]