保險業清償能力制度之探討---以歐盟Solvency II為例

譚雅蓁

Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/36976

DC Field	Value	Language
dc.contributor.advisor	鄭濟世	zh_TW
dc.contributor.author	譚雅蓁	zh_TW
dc.creator	譚雅蓁	zh_TW
dc.date	2008	en_US
dc.date.accessioned	2009-09-18T12:21:03Z	-
dc.date.available	2009-09-18T12:21:03Z	-
dc.date.issued	2009-09-18T12:21:03Z	-
dc.identifier	G0953580131	en_US
dc.identifier.uri	https://nccur.lib.nccu.edu.tw/handle/140.119/36976	-
dc.description	碩士	zh_TW
dc.description	國立政治大學	zh_TW
dc.description	風險管理與保險研究所	zh_TW
dc.description	95358013	zh_TW
dc.description	97	zh_TW
dc.description.abstract	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。	zh_TW
dc.description.tableofcontents	第一章、緒論 5\n第二章、歐盟現行保險業清償能力規定〈Solvency I〉之介紹 9\n第一節、歐洲保險監理沿革概述---以清償能力為中心 9\n第二節、 Solvency I之形成及其主要內容 10\n第三節、 Solvency I之清償能力要求 12\n第四節、 Solvency I未能解決之問題 15\n第三章、Solvency II計畫之提出 18\n第一節、Solvency II計畫之形成背景 18\n第二節、Solvency II計畫之五大目標 19\n第四章、Solvency II計畫之推動 28\n第一節、 Solvency II計畫之二階段任務 28\n第二節、 Solvency II計畫之參與者 31\n第三節、 Solvency II計畫之時間表 38\n第五章、Solvency II計畫其背後之經濟原則 40\n第一節、資訊不對稱 41\n第一項、資訊不對稱之產生 41\n第二項、如何降低資訊不對稱 41\n第三項、 Solvency II計畫對於消費者資訊取得之影響 42\n第二節、外部性 44\n第一項、外部性之產生 44\n第二項、如何降低外部性 45\n第三項、 Solvency II計畫如何降低外部性之影響 45\n第三節、不完全競爭 47\n第一項、不完全競爭之產生 47\n第二項、如何降低不完全競爭 47\n第三項、 Solvency II計畫如何促進完全競爭市場 48\n第六章、Solvency II計畫之三大柱 49\n第一節、 Solvency II計劃下之第一支柱 50\n第一項、 Solvency II計劃下之第一支柱概述 50\n第二項、由經濟觀點出發的Solvency II計畫其潛在經濟上利益 51\n第三項、總資產負債表法 52\n第四項、責任準備金 53\n第一款、責任準備金之定義 53\n第二款、責任準備金之計算 55\n第五項、最佳估計值 56\n第一款、最佳估計值於定義上之沿革 56\n第二款、 Solvency II計畫下之最佳估計值 59\n第六項、風險邊際 59\n第一款、風險邊際之存在實益 59\n第二款、風險邊際之定義 60\n第三款、風險邊際與最佳估計值兩者之關係 61\n第四款、風險邊際之計算 62\n第七項、清償能力資本要求 64\n第一款、清償能力之概念 65\n第二款、 SCR之定義 66\n第三款、使用ESA計算之SCR 67\n第四款、使用內部模型計算之SCR 69\n第八項、最低資本要求 71\n第一款、 MCR之定義 71\n第二款、 MCR之計算 72\n 第九項、Solvency II計畫第一柱下對於保險公司各種資本要求其彼此間之關係 72\n 第十項、Solvency II與Solvency I於資本要求規定之比較 74\n第十一項、CEIOPS之量化影響研究（QIS）對於Solvency II計畫第一柱之影響 75 \n第一款、 QIS1之研究報告 76\n第二款、QIS2之研究報告 79\n第三款、QIS3之研究報告 81\n第四款、QIS4之研究報告 83\n第五款、小結 86\n第二節、 Solvency II計劃下之第二支柱 87\n第一項、 Solvency II計畫之第二支柱概述 87\n第二項、監理審查流程 89\n   第一款、強調公司內部風險管理品質 89\n第二款、擴大風險考量之範圍 90\n 第三款、監理機關進行干預之權限行使範圍 90\n 第四款、一致性之監理標準 92\n第三項、審慎資產管理 92\n第三節、 Solvency II計劃下之第三支柱 94\n第一項、國際財務報導準則IFRS 7：金融商品揭露對於保險業的影響 94\n第二項、第二階段的保險契約會計IFRS 4對於保險業的影響 96\n第七章、歐洲執行委員所研擬之Solvency II提案 98\n第一節、 Solvency II之立法模式與法源基礎 98\n第一項、 Solvency II之立法模式 98\n第二項、 Solvency II之法源基礎 101\n第二節、 Solvency II適用範圍 102\n第三節、未來Solvency II Directive之主要內容介紹---以2008年Solvency II新修正提案為基礎 102\n第一款、質性要件及其監督 103\n第二款、監理報告以及公開揭露 112\n第三款、推動監理趨於一致 113\n第四款、定量要件 114\n第五款、集團監理 126\n第六款、具體實行措施 128\n第八章、評析Solvency II計畫的現在與未來 129\n第一節、 Solvency II計畫目前在業界所造成之影響 129\n第二節、 Solvency II計畫所遺留的問題 135\n第三節、 Solvency II計畫：保險業監理的現在進行式與必須面對的價值判斷 144\n第九章、從Solvency II計畫看臺灣保險業清償能力監理制度 148\n第一節、臺灣保險業監理即將面臨Solvency II制度之挑戰 148\n第二節、對於未來臺灣保險業清償能力監理制度之觀察以及相關立法建議 154\n 第一項、清償能力資本要求 154\n第二項、公司治理與監理審查 160\n第三項、資訊揭露 163\n第十章、結論與建議：掌握風險、掌握未來 166\n第一節、結論 166\n第二節、建議 167\n參考文獻 172	zh_TW
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dc.language.iso	en_US	-
dc.source.uri	http://thesis.lib.nccu.edu.tw/record/#G0953580131	en_US
dc.subject	清償能力制度	zh_TW
dc.subject	經濟資本	zh_TW
dc.subject	內部模型	zh_TW
dc.subject	資訊揭露	zh_TW
dc.subject	風險管理	zh_TW
dc.subject	Solvency II	en_US
dc.title	保險業清償能力制度之探討---以歐盟Solvency II為例	zh_TW
dc.type	thesis	en
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item.languageiso639-1	en_US	-
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