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    题名: 保險業清償能力制度之探討---以歐盟Solvency II為例
    作者: 譚雅蓁
    贡献者: 鄭濟世
    譚雅蓁
    关键词: 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
    上传时间: 2009-09-18 20:21:03 (UTC+8)
    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？
    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. Committee of European Insurance and Occupational Pensions Supervisors, CEIOPS-FS-01/06, March.
    6.CEIOPS (2006a): QIS2- Summary report. Committee of European Insurance and Occupational Pensions Supervisors, CEIOPS-SEC-71/06S.
    7.CEIOPS (2007): CEIOPS` Report on its third Quantitative Impact Study (QIS3) for Solvency II. Committee of European Insurance and Occupational Pensions Supervisors, CEIOPS-DOC-19/07, November.
    8.CEIOPS (2008): QIS4 Technical Specifications. Committee of European Insurance and Occupational Pensions Supervisors, MARKT/2505/08, March.
    9.CEIOPS (2008a): CEIOPS’ Report on its fourth Quantitative Impact Study (QIS4) for Solvency II. Committee of European Insurance and Occupational Pensions Supervisors, CEIOPS-SEC-82/08, November.
    10.Dave Lenckus(2008): Rating agencies start to embrace economic capital modeling. Business Insurance,October.
    11.EC (2003): Solvency II – Reflections on the general outline of a framework directive and mandates for further technical work. 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. Financial Services Authority, September.
    19.IAIS (2005): Towards a common structure and common standards for the assessment of insurer solvency: cornerstones for the formulation of regulatory financial requirements. International Association of Insurance Supervisors, October.
    20.IASC: Technical Summary: IFRS 4 Insurance Contracts. IASC Foundation Education. Available at http://www.iasb.org/NR/rdonlyres/DC6611CC-9789-43E8-8940-0D36839DAC19/0/IFRS4.pdf
    21.IASB(2007): Preliminary Views on Insurance Contracts. Part 1: Invitation to Comment and main text. The International Accounting Standards Board, Discussion Paper, May.
    22.Jes Herata de Soto (2008):The fatal error of Solvency II, the Actuary, December.
    23.Kathleen A. Blum and David J. Otto(1998): BEST ESTIMATE LOSS RESERVING: AN ACTUARIAL PERSPECTIVE. Casualty Actuarial Society, the Actuarial Review.
    24.Lommele, Jan A andMcCarter, Michael G.(1998): Is the “Best Estimate” Best?Issues in Recording a Liability for Unpaid Claims, Unpaid Losses and Loss Adjustment Expenses. Casualty Actuarial Society, the Actuarial Review.
    25.Michael Bradford(2008a): Solvency II poses a tough challenge for insurers doing business in Europe. Business Insurance, October.
    26.Michael Bradford(2008b):Solvency II packs global influence. Business Insurance, October.
    27.Maciej Sterzynski and Jan Dhaene(2006): Solvency II: changes within the European Single insurance Market. Faculty of Economics at the K.U.Leuven, April.
    28.OECD(2002): Workshop on Insurance and Private Pensions in the Baltic States – Prudent Person Approach. Organisation for Economic Co-operation and Development, February.
    29.Phil Vermeulen and Jeev Muthulingam (2008):Solvency II: Towards implementation, the Actuary, June.
    30.Rees, R.,Gravelle,H.,and Wambach, A.(1999): Regulation of Insurance Markets.Geneva Papers on Risk and Insurance Theory, 24(1).
    31.Richard Miller(2008): Compromise could be reached on Solvency II group support: Experts. Business Insurance, December.
    32.Sharma (2002): Prudential Supervision of Insurance undertakings. Conference of
    Insurance Supervisory Services of The Member States of the European Union,
    December.
    33.Spencer,P.D.(2000): The Structure and Regulation of Financial Markets. Oxford University Press, Oxford.
    34.Stefan Schuckmann (2007):The Impact of Solvency II on Insurance Market Competition - An Economic Assessment.Working Paper Series in Finance, Paper No. 58, University of St. Gallen.
    35.Stuart Collins(2008a): Solvency II`s impact on reinsurance industry uncertain. Business insurance,September.
    36.Stuart Collins(2008b): Company failures and uninsurability may increase under solvency II rules.
    37.Swiss Re (2006): Solvency II: an intergrated risk approach for European insurers. Sigma,No.4/2006.
    38.World Bank (2005): Financial sector assessment: A Handbook. World Bank 1st edition.
    39.Zvi Wiener(2007): SOLVENCY II AND THE SOLVENCY CAPITAL REQUIREMENT FOR INSURANCE FIRMS IN ISRAEL. Israel Economic Review Vol. 5 No. 2.
    中文部分
    1.江美艷，全球面臨IFRS之挑戰，勤業眾信通訊，第0806期。
    2.莊蕎安，金融危機，錯在會計？，會計研究月刊，第276期。
    3.黃金澤，談金融商品會計處理之國際重大改革方向（中），會計研究月刊，第275期。
    4.敬永康、葉詩瑾，運用風險值模型(VaR)衡量保險業之風險基礎資本額(RBC)，貨幣觀測與信用評等，2001年9月。
    5.鄭濟世，金融整合下的臺灣保險市場發展方向，保險實務與制度，第伍卷，第二期。
    6.蔡政憲，漫談RBC的是是非非，風險與保險，第19期。
    7.謝國松，又是會計惹的禍？公平價值會計全球論戰下的省思（一），會計研究月刊，第277期。
    8.David N. Ingram，标准普尔的保险公司ERM评估，风险管理简报，第2006期。
    9.Pascal Fontaine，認識歐盟，2007年歐洲經貿辦事處翻譯更新版。
    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
    数据类型: thesis
    显示于类别:[風險管理與保險學系] 學位論文

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