保险业顺周期形成机制及其逆周期监管问题研究  

The Formation Mechanism of Insurance Industry Pro-cyclicality and the Research on the Countercyclical Regulation Issues

作　　者：刘超[1] 刘志威[1] 

机构地区：[1]山东经济学院财政金融学院,山东济南250014

出　　处：《经济与管理》2010年第11期59-65,共7页Economy and Management

基　　金：山东省科技发展计划重点专项项目(2009GG2008023);济南市社科规划重点项目(10BJD33);教育部人文社科研究项目;山东省教育厅项目(J09WH55);山东省艺术科学重点课题(2009316)

摘　　要：基于金融系统顺周期性和保险业逆周期监管理论,针对保险业顺周期性的形成机制,中国保险业实施逆周期监管主要包括:对保险业承保业务、准备金计提规则、公允价值会计准则、偿付能力中资本要求和薪酬激励机制等的逆周期监管等方面。Based on the theory of the financial system pro-cyclicality and insurance counter-cyclical regulation,aimed at the formation mechanism of insurance pro-cyclicality;China＇s insurance counter-cyclical regulation should include carrying out the insurance underwrite business,reserve fund counting and drawing rules,fair value accounting,solvency capital requirement and salary incentive mechanism and so on.

关 键 词：保险业顺周期性 公允价值会计准则 逆周期监管 

分 类 号：F840.32[经济管理—保险]