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題名：保險業的最低資本與研擬中的風險基礎資本規定
書刊名：保險專刊
作者：許文彥 引用關係
作者(外文)：Shiu, Wenyan
出版日期：2001
卷期：64
頁次：頁85-108
主題關鍵詞：風險基礎資本；資本適足性；保險監理；RBC；Capital adequacy；Insurance regulation
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(3) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:0
  • 點閱點閱:6
　　　　　本文的目的在檢討我國對保險業有關最低資本及保險法第一百四十三條研擬增修風險基礎基本的規定。本文根據美國風險基礎資本的實證文獻，說明該制度並無法發揮其應有的功能，同時本文提出理想的財務早期預警系統所應具有的條件以及美國現行早期預警系統的特點，逐一說明我國並不宜使用風險基礎資本做為保險業的早期預警制度。同時，文中也說明我國現行有關資本額規定的問題及其可能的解進方法。最後，本文認為風險基礎資本是一個誤差很大且效率不佳的制度，而這個制度所可能產生的監理成本恐怕將遠高於其所能帶來的效益，因此建議暫緩推動實施風險基礎資本，並以修訂最低資本的規定及重新設計早期預警系統的方式，來取代風險基礎資本。
　　　　　The purpose of the study is to examine the minimum capital requirements for insurers and the risk based capital (RBC) requirement in the proposed amendment of Article 143-4 in Insurance Law. Following the empirical findings in the U.S. RBC requirement, the study points out the RBC's performance is far from satisfactory. The study also points out the criterions an ideal early warning system should possess and shows how RBC fails to meet these criterions. Finally, since the RBC might create great errors in predicting troubled insurers and is shown to be inefficient, the paper suggests fulfilling RBC might yield regulatory cost higher than its benefit, and proposes to replace RBC by revising minimum capital requirements and by redesigning an earning an earning warning system.
期刊論文
1.Harris, M.、Raviv, A.(1990)。Capital Structure and the Informational Role of Debt。Journal of Finance，45(2)，321-349。  new window
2.Petroni, Kathy R.(1992)。Optimistic reporting in the property-casualty insurance industry。Journal of Accounting and Economics，15(4)，485-508。  new window
3.Titman, Sheridan(1984)。The effect of capital structure on a firm's liquidation decision。Journal of Financial Economics，13(1)，137-151。  new window
4.Berger, Allen N.、Herring, Richard J.、Szego, Giorgio P.(1995)。The Role of Capital in Financial Institutions。Journal of Banking and Finance，19(3/4)，393-430。  new window
5.Dasgupta, Sudipto、Sengupta, Kunal(1993)。Sunk Investment, Bargaining and Choice of Capital Structure。International Economic Review，34(1)，203-220。  new window
6.Kane, Edward J.(1995)。Three Paradigms for the Role of Capitalization Requirements in Insured Financial Institutions。Journal of Banking and Finance，19，431-459。  new window
7.Altman, Edward I.(1984)。A further empirical investigation of the bankruptcy cost question。Journal of Finance，39(4)，1067-1089。  new window
8.Jones, David(2000)。Emerging Problems with the Basel Capital Accord: Regulatory Capital Arbitrage and Related Issues。Journal of Banking & Finance，24，35-58。  new window
9.周國瑞(19990300)。保險公司之清償能力與保險監理制度之介紹。華信金融季刊，5，87-114。  延伸查詢new window
10.周國端、鄭立仁(19970700)。壽險業最適風險資本與現金流量模擬之比較研究。管理與系統，4(2)，1-15。new window  延伸查詢new window
11.洪敏三(19990300)。清償能力制度在保險企業經營策略之運用及政府之監督。保險專刊，55，88-107。new window  延伸查詢new window
12.Besanko, D.、Spulber, Daniel F.(1992)。Sequential Equilibrium Investment by Regulated Firms。Rand Journal of Economics，23，153-170。  new window
13.Brander, James A.、Lewis, Tracy R.(1986)。Oligopoly and Financial Structure: The Limit Liability Effect。American Economic Review，67，956-970。  new window
14.Elijah, Brewer III、Moadschean, Thomas S.、Strahan, Philip E.(1997)。The Role of Monitoring in Reducing the Moral Hazard Problem Associated with Government Guarantees: Evidence from the Life Insurance Industry。The Journal of Risk and Insurance，64(2)，301-322。  new window
15.Cummins, David J.、Harrington, Scott E.、Klein, Robert(1995)。Insolvency Experience, Risk-Based Capital, and Prompt Corrective Action in Property-Liability Insurance。Journal of Banking and Finance，19，511-527。  new window
16.Cummins, David J.、Grace, Martin F.、Phillips, Richard D.(1999)。Regulatory Solvency Prediction in Property-Liability Insurance: Risk-Based Capital, Audit Ratios, and Cash Flow Simulation。Journal of Risk and Insurance，66(3)，417-458。  new window
17.Dasgupta, Sudipto、Nanda, Vikram(1993)。Bargaining and Brinkmanship-Capital Structure Choice by Regulated Firms。International Journal of Industrial Organization，11，475-497。  new window
18.Grace, Martin F.、Harrington, Scott E.、Klein, Robert W.(1998)。Risk-Based Capital and Solvency Screening in Property-Liability Insurance: Hypotheses and Empirical Tests。The Journal of Risk and Insurance，65(2)，213-243。  new window
19.Robichek, Alexander A.、Myers, Stewart C.(1966)。Problems in the Theory of Optimal of Capital Structure。Journal of Financial and Quantitative Analysis，1(2)，1-35。  new window
20.Sarig, Oded H.(1998)。The Effect of Leverage on Bargaining with a Corporation。Financial Review，33(1)，1-16。  new window
21.Spiegel, Yossef、Spulber, Daniel F.(1994)。The Capital Structure of a Regulated Firm。Rand Journal of Economics，25，424-440。  new window
22.Taggart, Robert A. Jr.(1981)。Rate of Return Regulation and Utility Capital Structure Decisions。Journal of Finance，36，383-393。  new window
23.Weiss, Mary(1985)。A Multivariate Analysis of Loss Reserving Estimates In Property-Liability Insurers。Journal of Risk and Insurance，52(2)，199-221。  new window
24.Leland, Hayne E.、Pyle, David H.、Brealey, Richard(1977)。Informational Asymmetries, Financial Structure, and Financial Intermediation。The Journal of Finance，32(2)，371-387。  new window
25.Ross, Stephen A.(1977)。The Determination of Financial Structure: The Incentive Signaling Approach。The Bell Journal of Economics，8(1)，23-40。  new window
26.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review，76(2)，323-329。  new window
27.Kraus, Alan、Litzenberger, Robert H.(1973)。A State-Preference Model of Optimal Financial Leverage。The Journal of Finance，28(4)，911-922。  new window
28.Miller, Merton H.(1977)。Debt and Taxes。The Journal of Finance，32(2)，261-275。  new window
29.Modigliani, Franco、Miller, Merton H.(1958)。The Cost of Capital, Corporation Finance and the Theory of Investment。American Economic Review，48(3)，261-297。  new window
30.Modigliani, Franco、Miller, Merton H.(1963)。Corporate Income Taxes and the Cost of Capital: A Correction。The American Economic Review，53(3)，433-443。  new window
31.Myers, Stewart C.(1984)。The Capital Structure Puzzle。Journal of Finance，39(3)，574-592。  new window
32.Diamond, Douglas W.、Dybvig, Phillip H.(1983)。Bank Runs, Deposit Insurance, and Liquidity。Journal of Political Economy，91(3)，401-419。  new window
33.Myers, Stewart C.、Majluf, Nicholas S.(1984)。Corporate Financing and Investment Decisions When Firms Have Information That Investor Do Not Have。Journal of Financial Economics，13(2)，187-221。  new window
34.Lee, Soon-Jae、Mayers, David、Smith. Jr., Clifford W.(1997)。Guaranty Funds and Risk-taking Evidence from the Insurance Industry。Journal of Financial Economics，44，3-24。  new window
35.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
研究報告
1.Klein, Robert W.、Phillips, Richard D.、Shiu, Wenyan(2000)。The Capital Structure of Firms Subject to Price Regulation: Evidence from the Insurance Industry。  new window
2.National Association of Insurance Commissioners(1996)。NAIC Life Risk-Based Capital Report。Kansas City, MO。  new window
3.National Association of Insurance Commissioners(1996)。NAIC Property and Casualty Risk-Based Capital Report。Kansas City, MO。  new window
圖書
1.鄭濟世(1998)。我國壽險業資本適足性之研究。臺北：財團法人保險事業發展中心。  延伸查詢new window
2.Troxel, Terrie E.、Bouchie, George E.(1995)。Property-Liability Insurance Accounting and Finance。Malvern, PA：American Institute for CPCU。  new window
3.周國端(1996)。保險公司最適風險資本要求與破產風險之關係。保險事業發展中心。  延伸查詢new window
4.林建智、王儷玲(2001)。美國保險業財務分析及清債能力追蹤系統之研究與建議。保險事業發展中心。  延伸查詢new window
5.蘇源拓(1994)。美國NAIC風險資本需求之研究。國立政治大學保險研究所。  延伸查詢new window
6.National Association of Insurance Commissioners(1996)。NAIC Post-Assessment Life Insurance Guaranty Association Model Act。Kansas City, MO：Model Regulation Service。  new window
7.National Association of Insurance Commissioners(1996)。NAIC Post-Assessment Property and Liability Insurance Guaranty Association Model Act。Kansas City, MO：Model Regulation Service。  new window
8.Sigma(2000)。Solvency of Non-Life Insurers: Balancing Security and Profitability Expectations。Swiss Re。  new window
9.Saunders, Anthony(2000)。Financial Institutions Management: A Modern Perspective。McGraw-Hill Higher Education。  new window
 
 
 
 
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