摘要
保险业关联交易的合理规制是一个既具有现实性又具有前瞻性的、事关我国保险业发展和安全的重大问题。国内保险机构应当充分认识到严格遵守保监会《保险公司关联交易管理暂行办法》以及境内外上市地上市规则、会计准则中对保险公司关联交易监管要求的必要性和重要性,充分认识到相关工作不到位可能会给公司发展带来的潜在风险,不断提高关联交易管理水平,促进公司依法合规经营。然而我国关于保险业关联交易的立法研究还存在较多真空,特别是中国人寿、中国平安等这样的A+H公司处在多重监管下如何对保险业关联交易进行有效监管。是一个极富挑战性的崭新课题。保险公司应该加强关联交易管理制度的制定和落实工作,遵守关联交易的管控原则和管理内容,并发挥中介机构对信息披露的监督作用。
Connected transaction management system is a system that has both realistic and prospective significance, and will have a major impact on the development of the insurance industry in China, Chinese insurers should fully realize the importance of complying with Guideline of Control over Connected Transaction of Insurers and other rules and regulations regarding connected transaction in listing jurisdictions. They should also fully understand the potential risks they might face if they fail to comply with the relevant rules, continue to improve on their connected transaction management level, and promote their legitimate operation. It is a pity that the research on connected transaction legislation is still at its preliminary stage in China. It remains a challenging task to supervise efficiently those A ＋ H listed insurers like China life and Ping＇an under different rules in different jurisdictions. Insurance companies should strengthen implementation of connected transaction rules and policies, comply with relevant requirements and mobilize the supervisory role of intermediary agencies.
出处
《保险研究》
CSSCI
北大核心
2007年第11期71-75,共5页
Insurance Studies
关键词
保险公司
关联交易
披露审批
insurers
connected transaction
disclosure review
