美国财险公司投资示范法研究与借鉴  

U.S.Investments of Insurers Model Act:Study and References

作　　者：徐高林[1] 

机构地区：[1]对外经济贸易大学保险系,北京100029

出　　处：《国际商务（对外经济贸易大学学报）》2006年第6期47-51,共5页INTERNATIONAL BUSINESS

摘　　要：《保险公司投资示范法》NAIC在美国影响广泛,对财险公司的投资规范涉及基本原则、准备金投资的特殊要求、分散投资规则,以及对有评级信用工具、投资集合工具、股票、抵押贷款、房地产、用于出租的个人财产、融券、回购和逆回购、衍生工具及外国投资等具体投资品种的限制措施,行文严密、科学合理。根据我国的实际,可以借鉴以下几点:鼓励价值投资、根据信用等级等安全性指标区分比例限制、明确比例限制的计算基数、从4个角度加以综合限制、注意对不同种类资产比例限制的协调性以便为统一法规的形成奠定基础、有意识地探索对寿险和财险公司的差别化限制措施。Investments of Insurers Model Act is influential in USA. It covers general investment qualifications, reserve requirements, rated credit instruments, insurer investment pools, equity interests, mortgage loans, real estate, tangible personal property under lease, securities lending, repurchase and reverse repurchase, as well as foreign investments, specifies limitations for a whole range of instruments, and forms a logical and scientific regulation. From the status quo of our country, we＇d better make rules to encourage an insurer to acquire income producing investments, limit the amount of holdings based on credit rating and other safety indicators, clarify the base of percentage limitations, regulate investment in a comprehensive and inherent way, coordinate restrictions on different asset types, and differentiate regulations for life and non-life insurers whenever possible.

关 键 词：《保险公司投资示范法》 财险公司 投资限制 

分 类 号：F837.12[经济管理—金融学]