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題名: | 保險業清償能力制度之探討---以歐盟Solvency II為例 | 作者: | 譚雅蓁 | 貢獻者: | 鄭濟世 譚雅蓁 |
關鍵詞: | 清償能力制度 經濟資本 內部模型 資訊揭露 風險管理 Solvency II |
日期: | 2008 | 上傳時間: | 18-九月-2009 | 摘要: | 金融服務業的跨業經營讓保險業監理制度面臨新變革,而2008年金融海嘯重創國際金融以及全球經濟更讓金融服務業監理出現更多未可知的變數,歐盟在體解現行保險業清償能力制度(Solvency I)不足下著手於新清償能力制度(Solvency II)之建立,惟透過風險的角度作全面制度的基礎著眼點是否真能適切反映監理需求、達到保護保單持有人的最終目標,並成為帶領保險業駛離本次金融海嘯的諾亞方舟?\n本文從歐盟現行保險業清償能力制度談起,逐步進入Solvency II計畫的實質內涵,兼論該制度設計可能存在的問題,並對於新制在未來趨勢上對國際保險業監理所可能造成之影響作初步探討。最後,從歐盟Solvency II計畫的角度出發、反視臺灣現行保險業清償能力監理架構,從而對於未來制度之設計給予相關之建議,並期盼本文能以投石問路之姿,在全球金融籠罩在一片動盪不安的此時,就臺灣保險業清償能力監理制度這一塊,提供另一種可能的思維方向。 | 參考文獻: | 英文部分 1.Arne Sandström(2007): Solvency-Models, Assessment and Regulation. Taylor & Francis Group, LLC 2.Benston, G. J. (2000): Consumer Protection as Justification for Regulating Financial Services Firms and Products Source. Journal of Financial Services Research, 17(3).. 3.CEA (2005): Solvency II, Building Blocks for the Solvency II Project. CEA Working Document, May. 4.CEA (2006): CEA Document On Cost of Capital. The European Insurance and Reinsurance federation, April. 5.CEIOPS (2006): QIS1- Summary report. 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European Commission, MARKT/F3/VR,UL D(2003), October. 12.EC (2008): Amended Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the taking-up and pursuit of the business of Insurance and Reinsurance(solvency II)(recast).European Commission, COM(2008) 119 final/ 2007/0143 (COD), February. 13.Eléonore, Leurent and Voigt,Tobias(2007): Basel II and Solvency II. Umeå: Umeå University, Faculty of Social Sciences, Umeå School of Business, July. 14.EPFS (2006): EPFSF Briefing: Solvency II. European Paliamentary Financial Services Forum, July. 15.French, Ilse and Greyling, Quinton(2007): IFRS 4 (Insurance Contracts) Phase II: The revolution in insurance accounting. Accountancy SA. 16.Ernst & Young (2008): IFRS 7 in the insurance industry. 17.FSA (2006): Solvency II: a new framework for prudential regulation of insurance in the EU. Her Majesty`s Treasury, Financial Services Authority, February. 18.FSA (2008): Insurance Risk Management: The Path to Solvency II. 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描述: | 碩士 國立政治大學 風險管理與保險研究所 95358013 97 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0953580131 | 資料類型: | thesis |
Appears in Collections: | 學位論文 |
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