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題名 美國NAIC壽險業風險資本需求之研究
NAIC Life Risk-based capital
作者 蘇源拓
Su, Yuan Tao
貢獻者 周國端
Chou,Kuo Dwan
蘇源拓
Su,Yuan Tao
關鍵詞 風險資本需求
清償能力
risk based capital
insolvency
日期 1994
1993
上傳時間 29-Apr-2016 15:51:28 (UTC+8)
摘要 近年來，美國壽險公司由於過度投資在高風險的垃圾債券及不動產，造成
參考文獻 1. “人壽保險業統一會計制度＂，財政部金融司，79年12月.
2. “人壽保險公司之資本及盈餘”，財政部保險業務發展專案小組，72年12月，p.26-29.
3. “人壽保險業務統計年報”，台北市人壽保險商業同業公會，81年.
4. 鄭丁旺著，“中級會計學下冊”，第四版，80年2月，頁32-33.
5. 賴本隊著，“保險業資金運用與會計處理”，財團法人保險事業發展中心，78年3月，頁38.



1. “Accounting in Life and health Insurance Companies”, Life Office Management Association, 1987, p.6-8, 188-192.

2. “Best’s Insolvency Study Life/Health Insurers” , 1976-1991, Best’s Review, June 1992, p.18-24, 130-133.


3. “Life Insurance Accounting”, Insurance Accounting & Systems Association, November 1988.

4. “New Jersey Sues former Executives of Mutual Benefit Life”, Employee Benefit Plan Review, Vol.48, Sep 1993, p.65-66.

5. “ Report of the Industry Advisory Committee to the Life Risk Based Capital Working Group”, NAIC, Nov 27, 1991.

6. “NAIC Life Risk-Based Capital Report Including Overview and Instructions for Companies”, NAIC, 1993.

7. Ambrose, Jan Mills & Seward, J. Allen, “Best’s Rating , Financial Ratios and Prior Probability in Insolvency Prediction”, Journal of Risk and Insurance, Vol. 55, June 1988, p.229-244.

8. Arnott, Robert D. and Flynn, David P., “Controlling Insurance Risks and Consumer Costs”, Journal of Insurance Regulation, Fall 1993, p.81-94.

9. Banham, Russ, “End of the Line” , ReActions , May 1993, P. 37-38.

10. BarNiv, Ran, “Accounting Procedures, Market Data, Cash-Flow Figures, and Insolvency Classification : The Case of Insurance Industy” , Accounting Review, Vol.65, Jul 1990, p.578-604.

11. BarNiv, Ran, “Insolvency Prediction for P-L Insurers : New Statistical Measure and the Effects of Alternative Accounting Practices “, Ph.D. dessertation, The Ohio State Univerisity, 1983.

12. BarNiv, Ran and Hershbarger, Rober A., “Classifying Financial Distress in the Life Insurance Industry”, Journal of Risk and Insurance, Vol.57, Mar 1990, p.110-136

13. Black , Kenneth Jr., and Skipper, Harold D. Jr., “Life Insurance”, 12th edition, p.827.

14. Connoly, Jim, “But for a Few, Insurers Said to Be Sound”, National Underwriter, Vol. 95 ,Aug 26, 1991, p.27-28.

15. Crosson, Cynthia, “Exec Life Units’ Capital Plunged 44%”, National Underwriter, Vol.95, Mar 18, 1991, p.1, 21, 24.

16. Cummins, J. David, Harrington, Scott and Niehaus, Greg, “An Economic Overview of Risk-Based Capital Requirement for the Property-Liability Insurance Industry” Journal of Insurance Regulation, Vol.11, Summer 1993, p.427-447.

17. Ferraiolo, Diane, “ Five-Year Review of Admitted Assets”, Best’s Review, Vol.93, Apr 1993, p10-16.

18. Haubrich, Joseph and Wachtel, Paul, “Capital Requirement and Shifts in Commercial Bank Portfolios” , Economic Review, Vol. 29, Third Quarter 1993, p.2-15.

19. Harrington, Scott E. and Nelson, Jack M., “A Regression-based Methodology for Solvency Surveillance in the Property – Liability Insurance Industry”, Journal of Risk and Insurance, Vol.53, Dec 1986, p.583-605.

20. Kahane, Y., Tapiero, C. S. and L. Jacque, “Concepts and Trends in the Study of Insurer’s Solvency”, Paper presented to the International Conference on Insurance Solvency, Wharton School, University of Pennsylvania, Philadelphia, 1986.

21. Munch, P. and Smallwood, D. E., “Solvency Regulation in the Property – Liability Insurance Industry : Empirical Evidence” , Bell Journal of Economic, Vol.11, Spring 1980, pp.261-281.

22. Shaked, Israel, “Measuring Prospective Probability of Insolvency: An Application to the Life Insurance Industry “, Journal of Risk and Insurance, Vol. 52 Mar 1985, p.59-80.

23. Townsend, Frederick S., “Surplus Climbed 8.3% for 130 Life Cos. In First Half”, National Underwriter, Vol.97, Aug 30, 1993, p.1,8.

24. Trieschmann, J. S. and Pinches, G. E., “The Efficiency of Alternative Models for Solvency Surveillance in the Insurance Industry”, Journal of Risk and Insurance, Vol. 41, Dec 1974, p.563-577.

25. Troxel, Terrie E. and Bouchie, George E., “Property-Liability Insurance Accounting and Finance” , American Institute for Property and Liability Underwriters, Third Edition, 1990.
描述 碩士
國立政治大學
風險管理與保險研究所
81358019
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002003710
資料類型 thesis
dc.contributor.advisor 周國端zh_TW
dc.contributor.advisor Chou,Kuo Dwanen_US
dc.contributor.author (Authors) 蘇源拓zh_TW
dc.contributor.author (Authors) Su,Yuan Taoen_US
dc.creator (作者) 蘇源拓zh_TW
dc.creator (作者) Su, Yuan Taoen_US
dc.date (日期) 1994en_US
dc.date (日期) 1993en_US
dc.date.accessioned 29-Apr-2016 15:51:28 (UTC+8)-
dc.date.available 29-Apr-2016 15:51:28 (UTC+8)-
dc.date.issued (上傳時間) 29-Apr-2016 15:51:28 (UTC+8)-
dc.identifier (Other Identifiers) B2002003710en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/88415-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 風險管理與保險研究所zh_TW
dc.description (描述) 81358019zh_TW
dc.description.abstract (摘要) 近年來，美國壽險公司由於過度投資在高風險的垃圾債券及不動產，造成zh_TW
dc.description.tableofcontents 第一章 緒論……………………………………………………………………………………………………….1

第一節 研究動機與目的……………………………………………………………………….…….1
第二節 研究範疇與研究限制……………………………………………………………….…….3
第三節 研究架構………………………………………………………………….………………….….4

第二章 文獻回顧………………………………………………………………………………………….…….6

第一節 保險監理的重要性……………………………………….…………………….………….6
第二節 清償能力的定義………………………………………………………………….………….8
第三節 導致清償能力喪失的原因……………………………………….……….………….10
第四節 現行清償能力監理制度與
相關文獻探討………………………………………………………….………….…….….17

第三章 風險資本需求公式………………………………………………………………….…..……….22

第一節 發展背景………………………………………………………………………….….……….22
第二節 公式介紹…………………………………………………………….……………….……….23
第三節 各類風險說明……………………………………………………………….…….……….27
第四節 RBC相關問題的探討……………………………………………………….………….49

第四章 RBC對台灣現行制度的啟示……………………………………….…….……………….57

第一節 我國當前有關資本及盈餘
規定的檢討……………………………………………………….…………….………….57
第二節 從RBC看我國會計制度有
關資產評價之修正…………………………………….……………………………….62
第三節 RBC引進國內時於會計表
格適用上之探討…………………………………..…………………………………….74

第五章 結論與建議………………………………………………….…………………………………….80

第一節 結論…………………………………………….…….……………………………………….80
第二節 建議…………………………………………………..……………………………………….81
第三節 後續研究之建議……………………………………………………….……………….82

參考資料…………………………………………………………………………………………………….…….84		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002003710en_US
dc.subject (關鍵詞) 風險資本需求zh_TW
dc.subject (關鍵詞) 清償能力zh_TW
dc.subject (關鍵詞) risk based capitalen_US
dc.subject (關鍵詞) insolvencyen_US
dc.title (題名) 美國NAIC壽險業風險資本需求之研究zh_TW
dc.title (題名) NAIC Life Risk-based capitalen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 1. “人壽保險業統一會計制度＂，財政部金融司，79年12月.
2. “人壽保險公司之資本及盈餘”，財政部保險業務發展專案小組，72年12月，p.26-29.
3. “人壽保險業務統計年報”，台北市人壽保險商業同業公會，81年.
4. 鄭丁旺著，“中級會計學下冊”，第四版，80年2月，頁32-33.
5. 賴本隊著，“保險業資金運用與會計處理”，財團法人保險事業發展中心，78年3月，頁38.



1. “Accounting in Life and health Insurance Companies”, Life Office Management Association, 1987, p.6-8, 188-192.

2. “Best’s Insolvency Study Life/Health Insurers” , 1976-1991, Best’s Review, June 1992, p.18-24, 130-133.


3. “Life Insurance Accounting”, Insurance Accounting & Systems Association, November 1988.

4. “New Jersey Sues former Executives of Mutual Benefit Life”, Employee Benefit Plan Review, Vol.48, Sep 1993, p.65-66.

5. “ Report of the Industry Advisory Committee to the Life Risk Based Capital Working Group”, NAIC, Nov 27, 1991.

6. “NAIC Life Risk-Based Capital Report Including Overview and Instructions for Companies”, NAIC, 1993.

7. Ambrose, Jan Mills & Seward, J. Allen, “Best’s Rating , Financial Ratios and Prior Probability in Insolvency Prediction”, Journal of Risk and Insurance, Vol. 55, June 1988, p.229-244.

8. Arnott, Robert D. and Flynn, David P., “Controlling Insurance Risks and Consumer Costs”, Journal of Insurance Regulation, Fall 1993, p.81-94.

9. Banham, Russ, “End of the Line” , ReActions , May 1993, P. 37-38.

10. BarNiv, Ran, “Accounting Procedures, Market Data, Cash-Flow Figures, and Insolvency Classification : The Case of Insurance Industy” , Accounting Review, Vol.65, Jul 1990, p.578-604.

11. BarNiv, Ran, “Insolvency Prediction for P-L Insurers : New Statistical Measure and the Effects of Alternative Accounting Practices “, Ph.D. dessertation, The Ohio State Univerisity, 1983.

12. BarNiv, Ran and Hershbarger, Rober A., “Classifying Financial Distress in the Life Insurance Industry”, Journal of Risk and Insurance, Vol.57, Mar 1990, p.110-136

13. Black , Kenneth Jr., and Skipper, Harold D. Jr., “Life Insurance”, 12th edition, p.827.

14. Connoly, Jim, “But for a Few, Insurers Said to Be Sound”, National Underwriter, Vol. 95 ,Aug 26, 1991, p.27-28.

15. Crosson, Cynthia, “Exec Life Units’ Capital Plunged 44%”, National Underwriter, Vol.95, Mar 18, 1991, p.1, 21, 24.

16. Cummins, J. David, Harrington, Scott and Niehaus, Greg, “An Economic Overview of Risk-Based Capital Requirement for the Property-Liability Insurance Industry” Journal of Insurance Regulation, Vol.11, Summer 1993, p.427-447.

17. Ferraiolo, Diane, “ Five-Year Review of Admitted Assets”, Best’s Review, Vol.93, Apr 1993, p10-16.

18. Haubrich, Joseph and Wachtel, Paul, “Capital Requirement and Shifts in Commercial Bank Portfolios” , Economic Review, Vol. 29, Third Quarter 1993, p.2-15.

19. Harrington, Scott E. and Nelson, Jack M., “A Regression-based Methodology for Solvency Surveillance in the Property – Liability Insurance Industry”, Journal of Risk and Insurance, Vol.53, Dec 1986, p.583-605.

20. Kahane, Y., Tapiero, C. S. and L. Jacque, “Concepts and Trends in the Study of Insurer’s Solvency”, Paper presented to the International Conference on Insurance Solvency, Wharton School, University of Pennsylvania, Philadelphia, 1986.

21. Munch, P. and Smallwood, D. E., “Solvency Regulation in the Property – Liability Insurance Industry : Empirical Evidence” , Bell Journal of Economic, Vol.11, Spring 1980, pp.261-281.

22. Shaked, Israel, “Measuring Prospective Probability of Insolvency: An Application to the Life Insurance Industry “, Journal of Risk and Insurance, Vol. 52 Mar 1985, p.59-80.

23. Townsend, Frederick S., “Surplus Climbed 8.3% for 130 Life Cos. In First Half”, National Underwriter, Vol.97, Aug 30, 1993, p.1,8.

24. Trieschmann, J. S. and Pinches, G. E., “The Efficiency of Alternative Models for Solvency Surveillance in the Insurance Industry”, Journal of Risk and Insurance, Vol. 41, Dec 1974, p.563-577.

25. Troxel, Terrie E. and Bouchie, George E., “Property-Liability Insurance Accounting and Finance” , American Institute for Property and Liability Underwriters, Third Edition, 1990.		zh_TW