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題 名 | 人壽保險業風險基礎資本之研究=Study on Risk-Based Capital of the Life Insurance Industry |
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作 者 | 謝坤民; | 書刊名 | 高雄科學技術學院學報 |
卷 期 | 28 1998.12[民87.12] |
頁 次 | 頁511-526 |
分類號 | 563.73 |
關鍵詞 | 風險基礎資本; 風險基礎資本比率; 風險係數; Risk-based capital; Risk based capital ratio; Risk coefficient; |
語 文 | 中文(Chinese) |
中文摘要 | 風險基礎資本為保險監理官診斷壽險公司資本與盈餘是否足夠之一種工具,風險 基礎資本比率較低之壽險公司,保險監理官將介入壽險公司之營運,以免於喪失清償能力。 風險基礎資本比率是禁止當成行銷時之競爭工具,也不是當成壽險公司排名之用。我國雖尚 未針對壽險業實施風險基礎資本, 但保險監理官已開始研擬制度之建立。 本文主要以美國 1993 年實施之風險基礎資本制度為架構,以壽險公會編印人壽保險業務統計年報之民國 84 年至 86 年各壽險公司財務報表資料,作計算風險基礎資本比率之實證分析。以了解各壽險 公司之風險基礎資本比率,風險基礎資本比率較低應及早提出因應措施,以免造成營運上之 困難,以保障保戶之權益。 |
英文摘要 | The risk-based capital is as a diagnostic tool of capital and surplus of life insurance company by insurance commissioner. The lower risk-based capital ratio of life insurance company will intervene by insurance commissioner, in order to prevent insolvency of life insurance company. The risk-based capital ratio prohibit to as rating system and a competitive tool. Taiwan is not implement risk-based capital, but insurance commissioner will establish the risk-based capital system. This text is based on U.S.A risk-based capit al system in 1993 aause 1995 to 1997 annual report of life insurance of Taipei Life Insurance Association inscribe to as risk-based capital case study & analysis. The purpose of case study is to acquaint the risk-based capital ratio of life insurance company. The lower of risk-based capital will adopt some step to avoidance difficult of operation in order to protect policyholders rights. |
本系統中英文摘要資訊取自各篇刊載內容。