新监管环境下我国保险公司资本保证金制度的完善

View on the Improvement of Capital Security Deposit System under New Regulatory Environment

我国资本保证金制度建立于改革开放初期,在当时不仅必要,而且事实上在保障保单持有人利益免于因保险公司偿付不能而受损方面发挥了重要作用。随着我国保险监管的日益完善,特别是偿付能力监管体系的建立健全、责任准备金制度的完善及保险保障基金的建立,有必要就资本保证金制度的完善进行探讨。本文在比较境内外资本保证金制度及深入分析我国资本保证金制度完善的必要性与可能性的基础上,从资本保证金提取数额、存在形式、例外情况处理等角度就完善我国资本保证金制度提出了具体的完善建议。

The Capital Security Deposit System in China was established in the early era of reform and opening- up. It＇ s not only necessary to do so then, but this system has played an important role in protecting policyholders＇ interest from being hurt by insurers＇ insolvency. With the improvement of China＇s insurance supervision system, es- pecially the establishment of the solvency regulation system and insurance guarantee fund and the perfection of pre- mium reserving system, it is necessary to review the Capital Security Deposit System for its further perfection. This paper compared domestic and overseas Capital Security Deposit Regulation, and carried out an in-depth analysis a- bout the necessity and possibility of further improving the current system. And on this basis, the paper made specific suggestions on how to improve on the Capital Security and handling of irregular situations. Deposit System from the perspectives of the amount, the form,