摘要
我国保险业已建立起包括偿付能力额度、公司治理、市场行为三方面监管的"三支柱"监管框架体系。在当前流动性过剩的经营环境下,这三个方面相辅相成,共同达成防范保险公司偿付能力风险的目的。在此过程中,要不断完善偿付能力监管标准、偿付能力监管的会计制度和信息披露制度,加强对公司治理状况的监管,为费率自由化做好必要的准备。
The insurance industry has established a＂ three-pillar＂ supervision system, namely the supervision of solvency margin, corporate governance and market activities. In the current strong liquidity environment, these pillars complement each other and help to achieve the purpose of preventing insolvency risk of insurance companies. While doing so, we should continue to improve on the solvency margin regulation standard, the accounting policy regarding solvency margin and information disclosure. Strengthening solvency margin supervision is a necessary preparation for premium rate deregulation.
出处
《保险研究》
CSSCI
北大核心
2008年第2期59-61,共3页
Insurance Studies
关键词
监管体系
三支柱
偿付能力
公司治理
市场行为
regulatory framework
three pillars
solvency margin
corporate governance
market activities
