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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 part of the assessment of the solvency of an insurance company, while reinsurance business is an important factor affecting actual capital calculation. This paper analyzes the shortcomings of the current rules of actual capital calculation of reinsurance business. On the basis of referring to international experience, it is suggested to establish a judgment standard of “major insurance risk” in a timely manner, to recognize the profit and loss of reinsurance business in different categories, The proportion of approved accounts, the use of solvency and credit rating to guide reinsurers’ choices, and the re-insurance of information disclosure system.