摘要
实际资本的计算是保险公司偿付能力评估的重要组成部分,而再保险业务是影响实际资本计算的重要因素。本文分析了现行再保险业务实际资本计算规则的不足,在借鉴国际经验的基础上,建议适时建立"重大保险风险"的判断标准,差别认可不同类别再保险业务形成的损益,细化应收分保账款的认可比例,利用偿付能力和信用评级引导再保险人的选择,以及重构再保险业务的信息披露体系等。
The calculation of real capital is an important component for the evaluation of insurer＇s solvency and the reinsurance business is a major factor affecting the actual result of calculation. The paper analyzed shortcomings of the current rule of calculating real capital of reinsurance business. By referring to international experiences, it proposed that, when appropriate, China should set up a standard for judging ＂substantial insurance risks＂, recognizing profitability of different categories of reinsurance businesses, clearly defining percentage of recognition of different reinsurance premiums receivable, using solvency margin and credit rating to guide selection of reinsurers, and reconstructing an information disclosure system for reinsurance business.
出处
《保险研究》
CSSCI
北大核心
2008年第10期67-70,共4页
Insurance Studies
基金
对外经济贸易大学"再保险偿付能力监管研究"项目资助(项目号:07QD03)
关键词
再保险业务
实际资本
计算规则
reinsurance business
real capital
rules of calculation
