中国分红保险的机理与制度框架  

The mechanism and system framework for participating insurance in China

作　　者：丁昶[1] 

机构地区：[1]中国保险监督管理委员会,北京100140

出　　处：《保险研究》2009年第6期37-42,共6页Insurance Studies

摘　　要：分红政策在分红保险的经营和监管中始终发挥着核心作用。不论分红保险采用何种模式,分红政策都应当遵循一定的原则:既重视保单持有人的合理预期,贯彻诚信经营和红利分配的公平原则,又要充分考虑红利分配对公司未来红利水平、投资策略以及偿付能力的影响。为了实现分红保险的这些原则,必须辅以有效的工具,其中分红特别储备是实现这些目的的本质、核心和关键。本文以此为基础,阐述了分红保险的管理机制和报告制度。The profit participation policy has always been a core element for the operation and regulation of participating policies. Whatever the model of participating insurance, the profit participation policy should follow the following rule ： while paying due attention to reasonable expectation of policyholders and implementing credible operation and fair dividend distribution, the impact of dividend distribution to future profitability, investment strategy and solvency level of the insurer should also be properly considered. To effectively carry out this principle, we need some useful tools. And policyholder dividend reserve is one of the key tools for realization of this rule. Based on this approach, the paper elaborated on the management mechanism and reporting system for participating insurance.

关 键 词：分红保险 工具和方法 管理机制 报告制度 

分 类 号：F840.62[经济管理—保险]