财务再保险在我国的积极利用和合理防范探究

我国再保险市场发展中需要积极引入财务再保险工具,扩大可保风险范围,以更好地为保险市场发展服务。鉴于国际上出现的一些财务再保险的负面作用,为避免财务再保险的滥用在我国发生,我国需要进一步从保险企业会计通用准则和法定会计准则两个角度加强对财务再保险的监管。

China＇s reinsurance market should introduce the tool of financial reinsurance into China to enlarge the scope of ＂insurable risk＂ and promote further development of the insurance market. At the same time, considering some severe negative impacts on insurance companies caused by the abuse of financial reinsurance, we should strengthen the regulation and supervision on financial reinsurance from the perspectives of generally accepted accounting principles for insurance enterprises and statutory accounting principles.