爲避免保險業者利用再保險契約之名,以達美化財務報表之目的,我國主管機關於2008年2月1日公布「保險業辦理再保險分出分入及其他危險分散機制管理辦法」爲保險業所遵循。然而該管理辦法第5條針對再保險契約之核心判斷要件「顯著保險危險移轉」之意涵及檢測方法,卻未能明確加以闡明,日後恐生適法上之爭議。是故,本文藉由分析國外立法例中就再保險契約之構成要件及其判斷標準,並釐清再保險契約中顯著保險危險移轉之意涵後,針對我國現行法中不妥之處,加以檢討。最後,本文建議針對再保險契約之判斷標準宜分長、短期二階段進行修正。短期內針對該管理辦法第5條中文義不清或未合之處,可參仿美國FAS 113或NAIC SSAP 61&62規範先行修正;而長期而言,可俟國際保險會計準則完成後,重新制定再保險業務之監理規範,採分離計帳方式使其能真正反映交易本質並與國際保險監理組織所訂之準則接軌。
To avoid reinsurance abuse, the Taiwanese regulator has set up new regulation framework in selecting accounting policies for reinsurance contract in 2008. By identifying and evaluating the legal definition of reinsurance, especially focusing on the main core of reinsurance, expressed as significant risk transfer, this article has found that new regulation framework has not supplied a clear and suitable criteria for all ceding enterprises to meet. This article recommends two-stage approach to amend Taiwanese reinsurance supervisory system. In short duration, the FAS 113 or NAIC SSAP 61 & 62 could be one of important references if the authority amends contents of significant risk transfer of reinsurance in Taiwan. In long duration, the article recommends unbundling could be the best way to express true instinct of transactions.