美国保险人财务危机处置制度对我国的启示

The financial disposal policy in the United States and its implication to China

本文探讨的主旨在于研究美国保险监管机构处置面临财务危机的保险人的制度体系以及对国内相关制度的启示。通过介绍分析美国保险监督官协会制定的示范法以及据此订立的爱荷华州相关的法律,对督导、接管、重整以及清算这四种处置保险人财务危机的程序制度进行了系统的分析,并对保险保障基金以及抵消这两个在清算程序中至关重要的问题进行了探讨。通过对美国这一制度的具体分析,为国内的比较研究和实践立法提供有益的参考。

The article explored on the financial disposal policy stipulated by the American insurance regulator for distressed insurers and its implication for China. It introduced the model law stipulated by the National Association of Insurance Commissioners （ NAIC ） and the related laws promulgated by the state of Iowa according to this model law, thus offered a systematic analysis of the procedural system composed of the four methods of supervision, take- over, restructuring and liquidation for disposing of insurer＇s assets in financial distress. It also elaborated on two other important factors in this process, namely insurance protection fund and offsetting. Hopeful, this paper can offer some useful thoughts on related legislation and comparative study in China.