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題名 | 我國產物保險業資本適足性之研究=Study on Capital Adequacy of the Property-Casualty Insurance Industry in Taiwan |
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作者 | 謝坤民; Shieh, Kequ-minu; |
期刊 | 高雄科學技術學院學報 |
出版日期 | 19991200 |
卷期 | 29 1999.12[民88.12] |
頁次 | 頁367-409 |
分類號 | 563.75 |
語文 | chi |
關鍵詞 | 資本適足性; 風險基礎資本; 風險係數; Capital adequacy; Risk-based capital; Risk factor; |
中文摘要 | 隨著保險市場自由化、國際化之發展趨勢,產物保險業未來將面臨激烈業務競爭及多樣之經營風險,為維護投保大眾之權益,有關產物保險業之邊際清償能力將顯得格外重要,而其主要之重點,即為資本適足性制度之建立。資本適足性制度一般分為兩種制度,一為最低資本制度(或稱單一資本制度),一為風險基礎資本制度。本文首先探討美國、日本及歐盟之資本適足性制度,以我國之現有公開統計資料對最低資本額制度、保險 監理資訊系統之財務比率及風險基礎資本制度分別作實證分析。實證結果僅極少數產險公司因其自有資本偏低未能符合最低資本之要求而須增資,對於財務此率測試結果有4家產險公司3項財務比率以上未在正常範圍內,至於風險基礎資本之實證結果,若以風險基礎資本比率標準訂為200%,則16家本國產物保險公司皆符合標準。總之,風險基礎資本制度雖為一資本適足性制度,但如能搭配各種財務分析比率之測試(如IRIS、FAST),將更 能有效使產物保險公司喪失清償能力之可能性降至最低。 |
英文摘要 | Property-liability industry will face drastic business competition and multiple business risk, to follow the development trend of liberalization & internationalization in insurance industry. Property-Casualty industry will to appear especially important, in order to maintain policyholder's rights and interests in solvency margin. Main point is to establish capital adequacy system. The capital adequacy system is separate into two part. First part is minimum capital system. Second part is risk- based capital system. This article is to begin with to explore the capital adequacy of U.S.A. & Japan & European Union. The empirical analysis to minimum capital & HUS & RBC is to use the current statistical data of Taiwan. The empirical result is except for a few property-casualty company to fail to meet the needs of minimum capital, because its capital is lower. The result of financial ratio in test has four property-liability company to fail to meet the standards. The empirical result of RBC is complete meet the 200% of RBC ratio. Briefly, RBC -system is a capital adequacy. It is more effective to reduce probable of insolvency, if it can to arrange with financial ratio test. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。