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近年来,凭借相对于传统再保险的众多优势,财务再保险受到许多保险公司的青睐;然而,财务再保险的滥用引发了保险监管机构的高度重视。本文是对AIG与通用再保险公司滥用财务再保险引发财务丑闻的案例分析。文章主要解决的问题有两个:一是简述了案例的发展过程;二是分析了AIG利用财务再保险粉饰财务状况暴露出来的问题,并由此得到一些启示。
In recent years, financial reinsurance has been favored by many insurance companies by virtue of its many advantages over traditional reinsurance; however, the abuse of financial reinsurance has drawn the attention of insurance regulators. This article is a case study of the financial scandal that led to the abuse of financial reinsurance by AIG and General Reinsurance. The article mainly solves two problems: one is the brief description of the development process of the case; the other is the analysis of the problems exposed by AIG financial finances using financial reinsurance, and some enlightenments are obtained.