相关链接： 《保险研究》2012年第10期目录及摘要
我国商业养老保险个税递延研究——以江苏省为例
周建再1，2 胡炳志1 代宝珍2
（1.武汉大学经管学院，湖北 武汉 430072；2.江苏大学财经学院，江苏 镇江 212013）
[摘要]本文对发达国家的养老保险个税政策进行了分析，构建了养老保险个税递延的税式支出模型和替代率模型，并以江苏省为例，对不同参数假设下的替代率和税式支出现值进行了测算，结果表明，商业养老保险的个税递延对财政收入影响小，政府较小的税收让利可使商业养老保险达到较高的替代率水平。本文认为应从国家层面，减轻商业养老保险的个税负担，积极推动个税递延型养老保险的发展，以促进老龄化社会的和谐稳定。
[关键字]个税递延；替代率；税式支出
Study on Taxdeferred Private Pension Insurance——A Case of Jiangsu Province
Zhou Jianzai1,2, Hu Bingzhi1, Dai Baozhen2
（1.Economics and Management School of Wuhan University, Wuhan, Hubei 430072; 2.School of Finance and Economics of Jiangsu University, Zhenjiang Jiangsu 212013）
Abstract：This paper analyzed individual taxation policies on pension insurance in developed countries and built up models for tax expenditure and replacement rate for taxdeferred individual pension programs.With the example of Jiangsu province, this paper calculated the present value of tax expenditure and replacement rate under different parameter assumptions.The result showed that： the taxdeferred policy for commercial pension insurance impacted little on fiscal revenue; the small tax concession of government could make the commercial pension insurance replacement rate reach a high level.This paper suggested that in order to build a harmonious and stable aging society, government should reduce individual income tax burden from commercial pension insurance and promote the development of taxdeferred pension insurance.
Key words：income taxdeferral；replacement rate；tax expenditure
周建再在《保险研究》上发表的其他文章：
胡炳志在《保险研究》上发表过的其他文章：
我国产险公司再保险需求影响因素分析——基于BP神经网络方法的实证研究
代宝珍在《保险研究》上发表的其他文章：两栖生活下的农民工养老保险制度探讨
谷玉安
（西南财经大学工商管理学院，四川 成都 611130）
[摘要]农民工作为推进我国城市化进程的重要力量之一，对城市的建设和发展起着难以替代的作用。他们游走于城市和农村，过着“两栖生活”，合法养老权益不能得到充分的保障。现行的“新农保”和“城镇职工养老保险制度”难以满足农民工的需要，无法为农民工养老提供有力保障。有鉴于此，国家应借鉴香港强积金等国际成熟管理经验，采取购买商业服务模式建立基于个人账户积累且覆盖全国的农民工养老保险制度,籍以真正解决他们的养老问题。
[关键字]农民工；养老保险；两栖生活
Migrant Workers′Pension Insurance System in Their Amphibious Status
Gu Yu an
（School of Business Administration of Southwestern University of Finance and Economics, Chengdu Sichuan 611130）
Abstract：As one of the important forces to promote the urbanization process in China, migrant workers play an irreplaceable role in the construction and development of the city.They live an amphibious life in the urban and rural areas, but their legitimate rights for pension insurance are not adequately protected.The current “New Type Rural Pension Scheme” and “Basic Social Pension Insurance for Urban Workers” are inadequate to meet their needs, and neither are they capable of offering effective pension protection for migrant workers.In view of this, the government should learn from the successful experiences of Hong Kong Mandatory Provident Fund and other countries to establish a social pension model based on accumulated personal accounts and purchased commercial insurance services and cover nationwide migrant workers, so that their pension concerned can be thoroughly addressed.
Key words：migration worker; pension insurance; amphibious life
保险公司资信评级指标体系的设计与应用
谭中明1 胡百灵1 卜松2
（1.江苏大学财经学院，江苏 镇江 212013；2.中国人民财产保险股份有限公司镇江分公司，江苏 镇江 212001）
[摘要]建立科学的保险资信评级体系对完善保险信息披露制度，增进投保人对保险公司的信任，改进保险监管工作意义重大。本文依据我国保险行业特点和保险公司信用特征，从定性和定量两方面构建了一套保险公司资信评级指标体系，并以此为基础，运用因子分析法，对20家样本保险公司资信状况进行应用分析，最后就如何建立健全我国保险公司资信评级制度提出了对策建议。
[关键字]保险公司资信评级；指标体系设计；因子分析法
The Design and Application of the Credit Rating Index System for the Insurance Company
Tan Zhongming1，Hu Bailing1，Bu Song2
（1.School of Finance and Economics of Jiangsu University, Zhenjiang, Jiangsu 212013；2.Zhenjiang Branch Company of PICC Property and Casualty Company Limited，Zhenjiang, Jiangsu 212001）
Abstract：Constructing a scientific insurance company credit rating index system has a great significance in improving the insurance information disclosure system，and strengthening the policyholder′s trust in the insurance company.It also has a great significance in improving the insurance supervision work.Based on the characteristics of the insurance industry and insurance company′s credit characteristics, this paper designed a set of insurance company′s credit rating index system from the quantitative and qualitative aspects.Then, using the factor analysis method, it analyzed 20 sample insurance companies′ credit status，and at last，put forward detailed suggestions on how to perfect our country′s insurance company credit rating system.
Key words：insurance company′s credit rating; index system design; factor analysis
谭中明在《保险研究》上发表的其他文章：
我国保险公司操作风险管控体系建设研究——基于国际经验视角
洪梅1 黄华珍2
（1.中央财经大学经济学院，北京 100081；2.中国人寿保险股份有限公司，北京100033）
[摘要]近年来，国内保险公司进入操作风险高发期，而操作风险管控实践却处于起步阶段，管控理念与技术相对落后。国际领先保险公司在操作风险管控方面积累了较多经验，值得国内公司借鉴，国内保险公司应从组织架构、制度流程、系统模型、配套机制等方面建立健全操作风险管控体系。
[关键字]保险；操作风险；风险管理；国际经验
The Research on Operational Risk Management System of Chinese Insurance Company from International Experience
Hong Mei1, Huang Huazhen2
（1.Central University of Finance and Economics School of Economics,Beijing 100081;2.China Life Insurance Limited by Share Ltd., Beijing 100033）
Abstract：Operational risk events have erupted frequently in domestic insurance companies recently in China.However, the theory and practice of operational risk management of insurance companies is lagging behind.International firstclass insurance companies have accumulated lots of experience in this field.Domestic insurance companies should enhance operational risk management in organization structure, institution process, system model and supporting mechanism comprehensively.
Key words：insurance; operational risk; risk management; international experience
洪梅在《保险研究》上发表的其他文章：
我国财产保险区域差异与宏观经济的关系研究——基于省际面板数据的实证分析
戴成峰 张连增
（南开大学经济学院风险管理与保险学系，天津 300071）
[摘要]目前我国财产保险在业务规模和赔付水平上体现出较大的区域差异性。利用面板数据单位根检验、协整检验等计量经济学方法，实证分析了宏观经济指标对财产保险业务规模和赔付水平区域差异性的影响。通过对我国2005年～2010年31个省、市、自治区6年的面板数据的研究，得出财产保险的保费收入与GDP、赔款支出与城镇居民人均消费支出之间存在长期稳定的均衡关系，并存在显著的正相关关系；在得出宏观经济的区域差异是导致财产保险区域差异的重要原因的基础上，提出了相关政策建议。这些建议包括各财产保险相关主体应认可区域差异，并因地制宜地制定监管政策、发展策略；开发区域保险产品，使产品费率能体现消费水平差异的影响。
[关键字]财产保险；宏观经济指标；区域差异；单位根检验；协整检验
Relationship between Regional Difference in Property Insurance and Macroeconomy—— An Empirical Study Based on Panel Data of 31 Provinces and Autonomous Regions
Dai Chengfeng，Zhang Lianzeng
（Department of Risk Management and Insurance, School of Economics, Nankai University, Tianjin 300071）
Abstract：There is a large regional difference in premium income and loss level of property insurance.The paper made empirical analysis on the influence of macroeconomic index on the regional difference based on panel data′s unit root test, cointegration test, etc.By studying the panel data of 31 provinces and autonomous regions from 2005 to 2010, the paper drew the conclusion that there was a longterm equilibrium relationship and a significant positive correlation between premium and GDP, claims payment and per capita annual consumption expenditures of urban households.Regional difference in macroeconomy was a key factor leading to difference in property insurance.The paper thereby offered some suggestions that property insurance companies should admit regional difference and make relevant polices and strategies, and develop insurance products whose premium rates reflecting regional difference in consumption expenditures.
Key words：property insurance; macroeconomic index; regional difference; unit root test; cointegration test
戴成峰在《保险研究》上发表的其他文章：
张连增在《保险研究》上发表的其他文章：
行驶里程数对车险净保费的影响研究——基于公路里程对交通事故损失的影响视角
中国人口老龄化对人身保险市场发展的影响分析——基于省际面板数据的经验分析
收入水平对保险需求影响的实证研究
刘学宁
（青岛大学经济学院，山东 青岛 266071）
[摘要]基于莫森模型，假定风险资产是财富的一定比例，在风险厌恶的条件下，发现财富水平对保险需求的影响取决于风险资产所占比重、损失概率和保险费率等因素。使用1999年~2011年中国各省非寿险密度、寿险密度和人均GDP数据，对保险需求的收入弹性进行实证研究，发现中国绝大部分地区保险需求富于弹性；寿险比非寿险具有更高的收入弹性；低、中低和中高收入组寿险需求弹性的离散程度较高，高收入组则相反；在不同收入组，随着收入增加寿险需求弹性表现出先上升后下降趋势，中低收入组需求弹性最高。
[关键字]收入水平；寿险需求弹性；非寿险需求弹性
Empirical Study on the Impact of Income on Insurance Demands
Liu Xuening
（School of Economics Qingdao University, Qingdao Shandong 266071）
Abstract：Based on the Mossin′s theorem and the assumptions that one′s risk assets is a function of her/his wealth, if the risk aversion is held, the impact of the wealth on insurance demands depends on the ratio of the risk assets to the wealth, the loss probability, the premium rate, etc.The income elasticity of insurance demands was analyzed by using the densities of nonlife insurance and life insurance between 1999 and 2011 from provinces in China and the corresponding GDP data.It revealed that the insurance demand was elastic in most provinces; the income elasticity of life insurance was higher than nonlife insurance; the discrete degree of the elasticity of life insurance in the low income group, the lowmedium income group and the mediumhigh group was higher than nonlife insurance, and it was reverse in the high income group.As the income grew among the different income groups, the elasticity of life insurance demands came upwards and then downwards, and the lowmedium income group had the highest elasticity of life insurance.
Key words：income level; the elasticity of life insurance demands; the elasticity of nonlife insurance demands
中国寿险产品供给及其影响因素分析
周华林1 郭金龙2
（1.中国社会科学院研究生院，北京 102488；2.中国社会科学院金融研究所，北京 100732）
[摘要]本文以人寿保险产品的保费收入为切入点，分析了各保险公司保费收入的变化趋势和特点，从企业微观和宏观因素方面分析了各因素对不同寿险产品保费收入的影响。寿险公司本科员工比例对个人普通寿险产品保费收入有较大影响，大专及以下员工占比对个人分红寿险产品保费收入有较大影响，公司严格控制资产负债风险可以显著提高各种寿险产品的保费收入。金融发展水平对个人分红型寿险有较大的影响，社会保障水平提高对保费收入有明显的带动作用，当人们对通货膨胀持悲观预期时，有利于提升寿险个人业务保费收入。
[关键字]寿险产品；供给；影响因素
Analysis on Affecting Factors of China′s Life Insurance Product Supply
Zhou Hualin1, Guo Jinlong2
（1.Graduate School of the Chinese Academy of Social Sciences, Beijing 102488; 2.Institute of Finance and Banking of the Chinese Academy of Social Sciences, Beijing 100732）
Abstract：Based on premium income of different life insurance products, this paper analyzed trends and features of premium incomes of different insurance companies, and analyzed effects of micro and macro factors on premium incomes of life insurance products.The proportion of undergraduate employees had quite large effects on premium incomes of individual ordinary life insurance products of an insurance company, while the proportion of employees with junior college or lower education had relatively large effects on sales of individual participation life insurance products.Strictly controlling asset liability risks would increase premium income of all types of life insurance products.Financial development level had more effect on individual participation life insurance products.Improving social security level increased the sales of individual life insurance products significantly.The market′s pessimism about inflation could also increase the premium income of individual insurance products.
Key words：life insurance product;supply;influencing factor
郭金龙在《保险研究》上发表过的其他文章：
基于险种和承保水平视角的农业保险需求分析
谷政 卢亚娟 张维 唐汇龙
（南京审计学院金融学院，江苏 南京 211815）
[摘要]农业保险的险种设置和农业保险的产量承保水平是农业保险条款的重要内容，直接影响农户对农业保险的需求程度。以小波分析为基本研究方法确定江苏农作物的趋势产量，计算常见七种农作物的产量变异系数；以非参数核密度估计方法拟合江苏稻谷的亩产量。实证分析结果表明：从江苏的农业保险试点来看，试点的险种偏少，主要是稻谷和小麦，而这两个险种在整个种植业品种中风险程度不高，分别位于风险程度最弱的第一位和第三位。江苏稻谷亩产量达到赔偿标准为减产“70%以上”的可能性极小，这样的承保水平对农户参加农业保险没有足够的吸引力。
[关键字]保险险种；承保水平；波动
Research on Farmers′ Demand for Agricultural Insurance from the Types and Coverage Levels of Insurance Plans
Gu Zheng，Lu Yajuan，Zhang Wei，Tang Huilong
（School of finance, Nanjing Audit University, Nanjing 211815）
Abstract：The types of agricultural insurance and the coverage levels are important contents of an agricultural plan, and have direct impact on farmers′ demand for agricultural insurance.The paper studied the trend of Jiangsu crop yield arrived at through the wavelet method and the yield coefficients of variation of seven kinds of common crops.Then the rice yield in Jiangsu is fitted by nonparametric kernel density estimation method.This exponential analysis indicated that the crop types of agricultural insurance pilot are quite limited, mainly rice and wheat.However, the degree of risk of these two species is not high, which are listed in the last and the last but two of all species.In addition, the coverage level is “more than 70 percent” decrease in production which rarely happened in Jiangsu.Therefore, this coverage level was unattractive to farmers.
Key words：types of agricultural insurance; coverage levels; fluctuation
卢亚娟在《保险研究》上发表的其他文章：
张维在《保险研究》上发表的其他文章：
唐汇龙在《保险研究》上发表的其他文章：
保险业顾客社会化策略研究
徐岚1 方国斌2 崔楠1
（1.武汉大学经济与管理学院，湖北 武汉 430072；2.平安养老保险股份有限公司，上海 201201）
[摘要]顾客社会化指以帮助顾客学习相关消费知识、技能、角色规范等为目的的企业—顾客社会互动活动。在保险业实施顾客社会化策略有助于增强增加保险深度和密度。保险业顾客社会化策略包括任务社会化、群体社会化和组织社会化三种类型，它们分别关注于不同的社会化目标和内容。顾客社会化策略的实施受到来自顾客、服务员工和组织三方面的影响。
[关键字]顾客社会化；保险营销；顾客教育；产品知识；社会互动
Study on Customer Socialization Strategies in Insurance Industry
Xu Lan1, Fang Guobin2, Cui Nan1
（1.Economics and Management School of Wuhan University, Wuhan, Hubei 430072; 2.Pingan Pension Insurance Company Limited., Shanghai 201201）
Abstract：Customer socialization is customerfirm interaction which aims at helping customers study consumptionrelated knowledge, skills, and role norms.Applying customer socialization strategies to insurance industry contributes to the enhancement of insurance penetration and density.Customer socialization strategies include three types, i.e., task socialization, group socialization and organizational socialization, which focus on different goals and contents respectively.The implementation of customer socialization strategies is influenced by customers, service employees and organizations.
Key words：customer socialization; insurance marketing; customer education; product knowledge; social interaction
方国斌在《保险研究》上发表过的其他文章：
我国养老保险公司盈利模式探析——基于2010年信息披露报告的分析
市场约束：保险监管的新趋势——基于河北省保险市场的实证研究
丁洪生 宋建阳
（中国保险监督管理委员会河北监管局，河北 石家庄 050051）
[摘要]当前，市场约束是国际金融保险监管的重要手段，积极发挥市场约束的作用，是我国保险监管面临的重要课题。本文全面分析市场约束在有效保险监管中的重要作用，深入研究有效市场约束的条件和保险监管中市场约束的作用机制，并首次尝试对河北保险监管中的市场约束现状进行实证分析。实证结果表明：保险机构风险的增加并没有引起明显的市场反应，有的反应与正常的情况相反，表明当前河北保险行业的市场约束机制比较微弱。在这一结论的基础上，提出了发挥市场约束作用、提高保险监管有效性的政策建议。
[关键字]市场约束；实证分析；政策建议
A Research on Market Discipline in Insurance Regulation
Ding Hongsheng,Song Jianyang
（China Insurance Regulatory Commission Hebei Bureau，Shijiazhuang, Hebei 050051）
Abstract：Market discipline is currently an important means of international financial and insurance supervision.Actively mobilizing the role of market discipline is an important task in China′s insurance supervision.This paper conducted a comprehensive analysis on the role of market constraint in insurance regulation, and an indepth study on effective market constraint conditions and the operational mechanism for market constraint in insurance supervision.It made a tentative empirical analysis on the status quo of market constraint in Hebei insurance market.The empirical results showed that： the increase of risktaking by insurance companies did not cause significant market reaction, and some reactions were in opposite to the normal situations, indicating that the current Hebei insurance market constraint mechanism was relatively weak.On the basis of this conclusion, it put forward some suggestions on how to strengthen the role of market discipline and enhance the effectiveness of insurance supervision.
Key words：market discipline；empirical analysis；policy suggestion
丁洪生在《保险研究》上发表的其他文章：
适合性原则对我国寿险误导防范的启示
焦清平 金艳芳
（中国保险监督管理委员会重庆监管局，重庆400010）
[摘要]适合性原则起源于美国证券市场，并作为消费者保护的重要内容纳入美国保险监管领域。其核心要求是销售方有义务在对投保人进行合理调查的基础上，向其推荐符合其需求的保险产品。通过借鉴美国保险交易领域的适合性原则要求，结合我国寿险市场误导难禁和产品错配的现状，提出应从保护投保人利益和提高监管效率的角度，构建我国寿险业销售误导事中防范体系的实现路径。
[关键字]适合性原则；寿险业；误导防范
Drawing Experiences from the Suitability Rule for Guarding against Life Insurance Misselling
Jiao Qingping, Jin Yanfang
（China Insurance Regulatory Commission Chongqing Bureau, Chongqing 400010）
Abstract：The suitability rule was originated in American stock market, and as an important content of consumer protection, it was later incorporated into the field of insurance supervision in the United States.The core requirement for the suitability rule is that the seller have the obligation to recommend suitable insurance products to the client on the basis of reasonable investigation.The paper, through the reflection on the suitability rule in the United States, and in consideration of the difficulty in curbing misspelling and product mismatch, pointed out the way to protect the interests of policyholders, improve the efficiency of supervision , and construct the misleading prevention system in China′s life insurance industry.
Key words：suitability rule; lifeinsurance industry; misleading sales prevention
焦清平在《保险研究》上发表的其他文章：
我国保险合同解除法律制度完善研究
李利1 许崇苗2
（1.北京师范大学，北京100875；2.中国人寿保险股份有限公司，北京100033）
[摘要]我国保险法以投保人和保险人为保险合同当事人建立了我国保险合同解除的法律制度，在某些方面还不尽完善，突出表现在对被保险人的利益保护不够。本文在探讨和分析保险合同解除权的主体、第三人代交保险费是否享有保险合同解除权、保险合同解除权行使的期限以及人身保险合同的投保人死亡后其继承人是否享有解除权等基本理论的基础上，提出要对投保人的保险合同解除权进行适当限制，并建立和完善保护被保险人利益的法律机制，如保险合同解除应通知被保险人以及被保险人的异议权和参与权等。
[关键字]保险合同；解除；解除权主体
On Establishing the Insurance Contract Rescission System
Li Li1, Xu Chongmiao2
（1.Beijing Normal University, Beijing 100875; 2.China Life Insurance Company Limited., Beijing 100033）
Abstract：China′s Insurance Law establishes the legal system for rescinding insurance contracts on the basis of recognizing the applicant and the insurer as interested parties to the insurance contract.Such stipulation is inadequate, mainly due to its insufficient protection for the interests of the insured.The paper elaborated on relevant issues such as the subject of insurance contract rescission, whether the third party helped paying for the premiums enjoyed the contract rescission right, the time limit for exercising the rescission right and whether the successor to the personal insurance contract enjoyed the contract rescission right after the death of the applicant.Then it proposed to appropriately restrict the contract rescission right of the applicant and set up and complete the legal mechanism for protecting the interests of the insured, taking such measures as advising the insured before rescinding insurance contract, and granting the insured the right of dissent or the right of participation.
Key words：insurance contract; rescission;the subject of the rescission right
李利、许崇苗在《保险研究》上发表的其他文章：
交强险中保险人的追偿权质疑——我国《交强险条例》第22条之妥当性评析
文杰
（华东政法大学博士后流动站，上海 200042）
[摘要]交强险中保险人的追偿权性质应为代位权，其行使追偿权的前提应为对受害人的人身伤亡在交强险责任限额范围内承担了保险赔付责任而非仅就抢救费用负垫付责任。保险人行使追偿权的事由应为被保险人恶意行为造成道路交通事故的情形，对无权使用被保险机动车导致道路交通事故的情形，可列为道路交通事故社会救助基金补偿的事由。受害人与被保险人有和解、抛弃或其他约定，是否有碍于保险人追偿权的行使，应区分保险人为保险赔付之前与赔付之后两个不同时间点加以判定，并分别确定相应的法律效果。 交
[关键字]强险；保险人；追偿权
Questioning the Insurer′s Right of Recourse in Mandatory Thirdparty Traffic Liability Insurance：——Commenting On the Rationality of The 22nd Clause of “Mandatory Thirdparty Traffic Liability Insurance Provisions”
Wen Jie
（Mobile Postdoctoral Station, East China University of Political Science and Law, Shanghai 200042）
Abstract：The nature of the insurer′s right of recourse in Thirdparty Traffic Liability Insurance should be the right of subrogation.The condition of the insurer exercising recourse right should be the he had assumed insurance compensation responsibility for the victim′s personal casualty within the limit of the sum insured, but not paid the advance rescue cost only.The reasons of the insurer exercising recourse right should be the conditions of the insured′s malicious acts leading to road traffic accidents.The conditions that leading to road traffic accidents without the right to use motor vehicles insured should be the compensation reason of the road traffic accident social relief fund.Whether the compromise, abandoning, or other agreement between the victim and the insured prevented the insurer exercising recourse right or not should be judged by the time of the insurer compensating, and should ensure the legal effects respectively.
Key words：Mandatory Thirdparty Traffic Liability Insurance; insurer; right of recourse
美国存款保险制度评述
谢雪燕 刘普
（清华大学社会科学学院经济学研究所，北京100084）
[摘要]美国在全球首创存款保险制度，但是该制度在维护银行体系稳定的同时，激励了银行的道德风险。以道德风险为主线，对美国存款保险制度相关成果分三部分进行了梳理：一是制度建立的原因；二是道德风险及其产生的原因；三是控制道德风险的理论研究及制度改革的研究，并在此基础上对相关文献进行了评价。美国存款保险制度发展史和研究史证明，道德风险是存款保险制度的固有缺陷，能否规避道德风险决定了制度运行的成败。
[关键字]存款保险；道德风险；联邦存款保险修正案
Deposit Insurance Institution in America： A Literature Review
Xie Xueyan, Liu Pu
（School of Social Science Economics Research Institute of Tsinghua University, Beijing 100084）
Abstract：America originates deposit insurance globally which maintains the banking stability and incentivizes the moral hazard of banks.From the perspective of moral hazard, the literature on deposit insurance institution in America was reviewed in three parts： firstly, studies about the reason for setting up it; secondly, studies about moral hazard and reasons for its existence; thirdly, studies about methods to control moral hazard problem.In the end, the paper commented on these literature findings.Both the developing history of deposit insurance institution in America and the research history showed that moral hazard was the inherent deficiency of deposit insurance and determined the success or failure of its enforcement.
Key words：deposit insurance; moral hazard; Federal Deposit Insurance Corporation Improvement Act