- 學位論文
世界主要國家風險基礎資本額之比較研究
A Comparative Study of the Risk-Based Capital Among the Major Countries of the World
摘要
我國於2003年7月9日正式施行風險基礎資本額制度，俾助於改善過去傳統固定資本額制度之缺失，回顧引進美式風險基礎資本額制度正值加入世界貿易組織之際，著手一系列保險改革措施，其中當以建構風險基礎資本額制度較為重要；再者，2005年國華產物保險公司因經營不善倒閉，成為我國首宗產險業退場機制之標售案，故針對我國實施風險基礎資本額制度時間尚屬短暫，其執行績效如何有待評估，值得本研究深入檢討與分析。 首先，探討美國風險基礎資本額制度之起緣，暸解風險基礎資本額公式之發展過程及基本意涵，是否亦符合我國國情之判斷。其次，藉由世界主要保險國家探討美國、英國、日本、歐盟及中國大陸等國家之風險基礎資本額與邊際清償能力規範，同時比較上述國家相同制度優劣，作為檢視我國現行風險基礎資本額制度之主要缺失，係檢討風險基礎資本額公式設計項目、計算風險項目、風險係數項目、和現制分析與問題探討之建議，加強保障消費者暨保戶之權益，真實反應產險公司經營實況，作為自我檢測之重要依據，進而提昇國際競爭力。 最後，本研究建議特針對我國風險基礎資本額制度不合時宜之處，分五大層面擬具數十列建議事項，茲作為我國產險業風險基礎資本額制度及主管機關未來修正之參酌，確保保險公司清償能力能更符合保險監理機關之要求，俾使我國保險監理體制更趨健全與完整性。
並列摘要
To improve the deficiencies of the traditional fixed capital system in the past, we implemented the Risk-Based Capital (RBC) system on July 9th, 2003. It was the occasion that we acceded to the World Trade Organization (WTO), while introducing the American RBC system; there were a series of insurance reform measures, and the more important was to build RBC system. In 2005, KuoHua Insurance was the first case of the closure mechanism because of the mismanagement. We have implemented the RBC for a very short time. It is necessary to assess the performance, and worthy to review and analyses. First of all, we treat the origin of the risk-based capital in the United States and realize the process of development and the basic denotation in the formula for the risk-basic capital, judging if it is suitable in our nation. Secondly, we review the deficiencies of RBC by using regulations of risk-based capital and solvency in the United States, Britain, Japan, European Union, and Mainland China; comparing the advantage and disadvantage among the nations. It is to discuss suggestions of the designed items of formula, calculations of the risk item, items of risk coefficient to strengthen the rights of consumers and insured, reflect the real condition of the insurance companies and then promote competitiveness in nations. Finally, the dissertation suggests that there are dozens of proffer divided into five major aspects about the untimely RBC to make sure that the solvency of insurance companies is as much as the requirement of the jurisdiction and make the systems of the regulations with integrity and solidity.