從國際觀點探討我國保險監理風險資本額制度

Discusses our country insurance overseeing Risk-Based Capital system from the international viewpoint

林克儂(Ke- Nung Lin)

指導教授 ： 陳瑞

淡江大學/商學院/保險學系保險經營碩士在職專班/碩士(2008年)

https://doi.org/10.6846/TKU.2008.00072

摘要

在自由競爭潮流的影響下，若有保險業者僅以擴大市場佔有率為目的，而採取削價競爭，可能導致未來清償能力的不足，主要保險先進國家或地區對防範壽險業失卻清償能力的規範，都朝向採採行資本適足的風險基礎資本建制，我國亦朝向此方向發展，我國隨著國際化腳步加劇，一方面國內保險公司的競爭情形愈加激烈，且對於保險公司的規範逐漸鬆綁，因此對壽險公司而言，面對投資型商品的多樣化，如何訂定適合符合本國環境的監理制度為當務之急，我國保險法修正案於民國九十年二十六日於立法院三讀通過，RBC於九十二年中正式實施。RBC制度係將保險業所面臨風險加以分類並分別賦予適當的風險係數後，計算出風險資本額，以了解保險業的清償能力水準，本文首先概述我國所實施之保險監理制度，其次再針對歐、美、日等先進國家所實施之保險監理制度概況，以歸納方式，分析說明我國所實施之風險基礎資本額（Risk-Based Capital, RBC）制度優劣，最後提出結論及建議，期以作為主管機關在管理保險業之參考。關鍵詞：保險監理制度、清償能力、風險基礎資本額、風險係數。

關鍵字

保險監理制度 ； 清償能力 ； 風險基礎資本額 ； 風險係數

並列摘要

Under the free competition market, if the insurance company only to take expand the market share as the goal but adopt cuts prices will cause to pay off the ability the insufficiency possibly in future. In major countries and areas with highly advanced life insurance industry, the establishment of risk based capital founded upon capital adequacy is adopted ad the norm to avoid losing solvency.Hence, how to institute the RBC system pertinently correspondent with the circumstances in Taiwan becomes utterly imperative, and it also motivates this study to be proceeded. In order to strengthen insurance regulation mechanism and to protect the insureds’ benefit, the Risk-Based Capital will be implemented in Taiwan Insurance market in 2003. Risk-Based Capital has faced the insurance company, the risk to perform to classify and separate to entrust with the suitable risk coefficient, calculates the risk capital volume can analysis and understand the insurance solvency ability. The article has introduce the supervise system of Taiwan implement and depict the advanced countries supervise system survey, ex. Europe, America, Singapore and Japan. Meanwhile, the life insurance firms and the corresponding authorities can refer the conclusions of this study mentioned above.

並列關鍵字

Risk-Based Capital ； risk factor ； insurance overseeing system ； solvency of the ability

參考文獻

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18.鄭燦堂（1995）「風險管理理論與實務」。