保险公司再保险业务的监管资本套利动因研究  

A Study on the Causes of Regulatory Capital Arbitrage in Insurance Corporation's Reinsurance Business

作　　者：朱建平[1] 方荣军[1] 

机构地区：[1]南京审计学院金融学院,江苏南京210029

出　　处：《南京审计学院学报》2010年第1期12-16,共5页journal of nanjing audit university

摘　　要：保险公司再保险业务也存在着跟银行相类似的监管资本套利情况。满足"最低资本要求"和"偿付金要求"、增强承保能力、平衡保险利润、粉饰财务报表、逃避税赋是保险公司监管资本套利的动因。为防止消极结果的出现,需要从明确风险转移的标准、规范再保险合同的形式和内容、建立合适的再保险信息披露体系三个方面来规范我国保险公司再保险业务的发展。Regulatory capital arbitrage also exists in the reinsurance business of insurance corporations. The main causes are fulfilling MCR and SCR, enhancing underwriting capacity, balancing insurance profits, glossing over the financial statements and evading taxes. In order to avoid possible negative results, we should regulate the development of reinsurance business of Chinese insurance corporations from the following three aspects ： establishing standards for risk transfer, standardizing the form and content of reinsurance contracts, and establishing an appropriate reinsurance information disclosure system.

关 键 词：再保险 监管资本套利 财务再保险 保险公司 

分 类 号：F840.69[经济管理—保险]