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全球保险业界存在着两种主要的偿付能力管理制度:欧盟实行的边际偿付能力管理体系和美国实行的风险资本金制度。欧盟的边际偿付能力体系简单、灵活而且管理成本低;而美国的风险资本金制度在理念上更加先进,更能准确反映保险公司的风险状况。通过分析评价这两种制度的利与弊,建议在改进我国的偿付能力管理制度时要取两者所长避其所短,即采取一种由监管部门和保险公司相互合作的办法确定保险公司的偿付能力额度,并将美国风险资本金制度的理念用于我国保险公司内部的财务管理,以提高我国保险公司的财务规划和财务控制水平。
There are two major systems of solvency management in the insurance industry around the world: the EU’s system of managing solvency in excess of margins and the venture capital system in the United States. The EU’s system of marginal solvency is simple, flexible and low in management costs. The US venture capital system is more advanced in concept and can more accurately reflect the risk profile of insurance companies. By analyzing and appraising the pros and cons of these two systems, it is suggested that we should take the best of both worlds when we improve our solvency management system. That is, we should adopt a method of mutual cooperation between the regulatory authorities and the insurance companies to determine the insurance companies Of the solvency quotas, and use the concept of the American venture capital system for the financial management within the insurance companies in our country to improve the financial planning and financial control of the insurance companies in our country.