以专业自保公司取代自保基金的可行性研究

Feasible Study on Replacing Self-insurance Fund with Captive Insurance

当前我国存在着四种自保基金，分别是中石化安全保证基金、铁路保价、邮政保价和交通运输行业的车辆安全统筹基金。作为企业自保的初级形式，自保基金存在着无法人地位、可能遭挪用以及无法享受税收优惠等缺陷。以专业自保公司取代自保基金将为企业提供更有效的风险保障和资金管理，具有增加承保弹性、加强损失控制等一系列优点。当前自保基金规模节节攀升，保险监管政策也发生了改变，内在因素和外部环境为专业自保公司取代自保基金提供了可行性。

Currently, there are four kinds of insurance funds, respectively, SINOPEC Safety Guaranteed Fund, Railway Freight Fund, Postal Insurance Fund and Vehicles Safety Guaranteed Fund of transportation industries. As the primary form of self-insurance for enterprises, self-insurance fund has a few disadvantages including the lack of legal status of an independent entity, chances of misappropriation and unfavorable treatment in tax, etc. Captive insurance company is more popular and effective in regards of cost control, loss reduction and tax minimization especially. Considering the increasing revenue from self-insurance fund and free environment, captive utilization which enjoys bright future and is highly recommended in corporate risk management.