论农村保险互助社的规范发展

The Standard Development of Rural Mutual Insurance Association

以浙江省瑞安市兴民农村保险互助社为例,对农村保险互助社运行机制进行研究。研究发现,农村保险互助社内部监管相对较弱;互助社运营资金根据股权结构由出资人同比例出资,资产和收益归全体社员所有;互助社采取"封顶线下足额赔付,封顶线上比例赔付"经营模式;互助社具备帮助社员融通资金的功能;互助社建立保险准备金制度、资金使用管理制度、内部审计制度以及信息披露制度等。建议从法律、政策、监管等方面进一步规范发展农村保险互助社。

The paper carried on a research on the operating mechanism of rural mutual insurance association,based on the case of Zhejiang Ruian Xing Min Rural Mutual Insurance Association.The results found that internal supervision of rural mutual insurance association was relatively weak.The rural mutual insurance association absorbed working capital by the investor in the same proportion according to the ownership structure,and assets and benefits were in the possession of all members.The rural mutual insurance association adopted management mode of cap line under full payment and cap line proportion payment.The rural mutual insurance association had the function of helping members to finance their funds.The rural mutual insurance association had established the insurance reserve system,the management system of fund use,the internal auditing system and the information disclosure system.It was suggested to further standardize the development of the rural mutual insurance associations from the perspective of legal position,policy support and regulatory effectiveness.