【作者】 郭雪颜；

【导师】 额尔敦扎布；

【作者基本信息】 内蒙古师范大学 ， 政治经济学， 2004， 硕士

【摘要】 金融是经济的命脉。作为金融业三大组成部分之一的保险业，在社会与经济发展中正发挥着越来越重要的作用。 我国自1980年恢复办理国内保险业务以来，保险业高速发展。这种发展主要表现在：一是保险市场的主体不断增多，良性竞争的格局已开始形成。保险机构由1980年的1家发展到2003年底的61家并呈现出良性发展的局面；二是保险险种迅速增加，保费收入强劲增长。到目前，我国已经有1000多个保险险种，涵盖财产保险、人身保险、责任保险和信用保证保险等方面。2003年底，我国保费收入已达3880.4亿元，同比增长27.1％。三是国民保险意识不断增强，自愿参加保险的趋势呈强。企业和个人对保险这一分散风险、组织经济补偿的“社会稳定器”的作用已有较深的认识，保险需求有了更高层次的发展。四是保险市场对外开放成绩斐然。从美国国际集团(AIG)1992年在上海抢滩登陆至今，我国外资保险公司已增至20多家，开放地区也从上海扩大到广州、北京、深圳等城市。除此之外，全球还有17个国家和地区的100多家保险公司在国内开设了200多个代表处。五是保险公司效益观念趋强。近几年来，“效益第一”的经营观念在绝大多数保险公司逐步确立，“利润指标”已经逐渐成为大多数公司加强内控的最强音。 我国保险业在快速发展的同时，也存在着不容忽视的问题。首先，保险市场秩序比较乱，竞争行为不规范，保险中介组织发展滞后。高手续费、高返还、低费率等“两高一低”的现象屡禁不绝保险市场法制化、规范化建设亟待加强。其次，保险公司内控制度不健全，依法经营意识还不强。产业产品结构不尽合理，还不能适应保险业发展的要求。第三，保险监管还不适应保险业发展的要求。监管体系需要完善，监管手段需要加强，监管方法需要改进，监管水平需要提高。凡此种种均对我国保险业的健康发展造成不利影响。 但是，就是在这种情况下，我们面临着保险业的对外开放，如何使民族保险业在新的环境下继续发展壮大，如何保障保险业的稳定，自然成为保险监管机关面临的首要问题。我国的保险机构已经不失时机地提出了建立以偿付能力监管为核心的监管体系的目标，这足以说明偿付能力监管是市场经济条件下保险监管的核心内容，是促进保险公司稳健经营、防范风险的重要手段。近年来，“偿付能力监管”也不断出现在有关商业保险理论和实务研究的专著和期刊中，但是在什么是偿付能力，如何对偿付能力进行监管，各种监管措施的理论依据是什么等等基本问题上还存在着一些混乱认识，本文旨在系统地阐述保险公司偿付能力以及偿付能力监管的有关内容，并借鉴国外的先进经验，对我国偿付能力监管体系的发展完善提出一些建设性意见。 全文共分四个部分来阐述，第一部分是偿付能力监管的理论分析，第二部分是国外偿付能力监管的趋势分析，第三部分是我国保险公司偿付能力微观监管的方法分析，第四部分是我国保险公司偿付能力宏观监管的趋势分析。更多还原

【Abstract】 Finance is the lifeline of economics. As one of the three main parts of finance, Insurance is exerting a more and more greater role in social and economic development.Since the resume in 1980, Insurance developed with a high speed. This development mainly shows in such areas: The subjects of insurance market continually increase, a benign competition pattern has come into being: Insurance organs have been added from 1 in 1980 to 61 in the end of 2003 ; -.Insurance varieties increased fast, premium grow in a surprising speed. Until now, there are more than 1000 insurance varieties, including property insurance. life insurance. responsibility insurance. credit and guarantee insurance and so on. At the end of 2003, our country’s premium reached 388.04 billion Yuan, comparatively increase 27.1%; . national insurance consciousness increases, the trend of joining insurance voluntarily became prevalent. Companies and individuals have a more deeper realization of the function of insurance as "social stabilizer" in "dispersing risks and organizing compensation", the demand for insurance consumption grows to a higher level. . Insurance market obtained remarkable achievement in opening to the world. Since AIG established in Shanghai in 1992, foreign insurance companies have increased to more than 20, the opening area has also broadened from Shanghai to Guangzhou. Beijing. Shenzhen. etc. Besides, there are more than 100 insurance companies from 17 countries and area worldwide set up 200 more representative organizations. .The idea of profit making gradually became entrenched. Recently, the business idea of "profit first" has taken root in most of insurance companies. "Profit index" gradually became a major means of strengthening management used by most ofinsurance countries.Our country’s insurance develops forcefully, meantime, there exist some unneglectable problems. First, the order of insurance market comparatively poor, the competition does not standard, the medium organizations for insurance develop stagnantly, the phenomenon of " high commission, high returns and low rate and so on exist stubbornly. Next, insurance internal system is not sound, the consciousness of managing according to laws still week. The product structure is not reasonable and can not adapt to the development of insurance. Third, Insurance supervising can not keep pace with the growth of insurance. Supervising system needs perfection, supervising means needs to be strengthened, supervising ways needs to be improved. The aforesaid play a bad influence for the healthy growth of our country’s insurance.In this condition of opening to the world, how to make insurance develop prosperously, and how to guarantee the stability of insurance naturally became a major problem encountered by insurance supervising organs. Our country’s insurance organizations lose no opportunity put forward the goal of establishing the supervising system focused in compensation capacity. This enough proves that compensation capability is the key point of insurance supervision in the condition of market economics, and is an important means of promoting safe running and preventing risks for insurance companies. Recently, "compensation capacity supervising" often appears in some monographs and periodicals concerning commercial insurance theories and practical studies. But there exist some chaos in some fundamental points, for example: what is the compensation capacity, how to supervise the compensation capability, what is the theory basis for various supervising measures, etc. This article intents to expound insurance companies’ compensation capacity and the content about the compensation capacity systematically, and in reference of foreign countries advanced experiences, put forward some instructive suggestions in perfecting our country’scompensation capacity supervising system.This article includes four chapters: Part I is the theory analysis of compensation capability supervising; Part II is the tendency analysis of foreign countries’ compensation capability supervisi更多还原