我国保险业资产负债管理监管体系研究——基于《保险资产负债管理监管规则(1-5号)》  

The Supervision System of Asset Liability Management in China's Insurance Industry——Based on the Regulation of Asset Liability Management

作　　者：王颖[1] 郭金龙[2] 方景芳[3] WANG Ying;GUO Jinlong;FANG Jingfang

机构地区：[1]中国社会科学院研究生院 [2]中国社会科学院金融所 [3]兰州理工大学

出　　处：《金融监管研究》2020年第10期52-68,共17页Financial Regulation Research

基　　金：国家社科基金后期资助项目“中国跨境资本流动的规模测算与金融风险演化研究”资助,项目编号:18FJL010。

摘　　要：近年来,我国保险业蓬勃发展的同时,资产负债错配问题也日渐突出,部分保险公司忽视保险本质,激进经营,导致风险不断积聚。为补齐监管短板、治理市场乱象、防范行业风险,我国监管机构不断完善资产负债管理监管体系。本文梳理了我国保险业资产负债管理监管的发展历程,分析了现行资产负债管理监管体系的主要架构和内容,重点就《保险资产负债管理监管规则(1-5号)》及其对保险公司资产负债管理的影响进行了剖析;在此基础上,对保险公司执行该监管规则过程中暴露出的问题进行了总结,并提出了相关政策建议。In recent years,with the rapid development of China's insurance industry,the problem of asset liability mismatch has become increasingly prominent.Some insurance companies ignore the nature of insurance and operate aggressively,finally leading to risk concentrations.In order to make up for the regulatory weaknesses,manage market chaos and prevent industry risks,China's regulatory agencies continue to improve the asset and liability management and supervision system.This paper reviews the development process of asset and liability management supervision in China's insurance industry,then analyzes the main structure and content of the current asset and liability management supervision system,focusing on the analysis of the asset and liability management supervision rules and its impacts on the insurance asset and liability management.Finally,we summarize the existing problems in the implementation of the current asset and liability management supervision system and offer proposals.

关 键 词：偿二代 资产负债管理 保险监管 

分 类 号：F840[经济管理—保险] F842