我国寿险公司规模效率与内含价值的实证分析

本文运用数据包络分析方法(DEA)研究各寿险公司的规模效率,使用截取回归模型(Tobit)分析影响效率的因素.研究发现,我国寿险业在快速发展的同时,没有明显表现出规模经济性;影响保险公司规模效率的主要因素是经营费用和保费收入,经营费用的负向影响作用大于保费收入的正向作用.寿险公司在扩大规模的同时,更应该注重提高效率和内含价值.     

国外农业保险发展的经验与启示

业保险在经过200多年的探索发展后,各国都已形成了一套较为完整、独特的经营体制与经营模式,考察其发展演进的经验与教训,对中国农业保险的顺利实施具有重要的现实意义。基于此,文章将以若干发达国家农业保险的实践与经验作为起点,在对中国农业保险发展特点作出比较和基本评价的基础上,提炼出对国外农业保险发展的一般规律,并据此揭示对中国农业保险发展的启示。     

Public Insurance against Idiosyncratic and Aggregate Risk: The Case of Social Security and Progressive Income Taxation

In this article, I discuss the role a progressive income taxsystem and a redistributive pay as you go (PAYGO) social securitysystem can play in insuring and reallocating idiosyncratic aswell as aggregate risk. I also argue that the underlying sourceof market failures generating such a role for government interventionmay be crucial when determining the normative consequences ofsuch social insurance. (JEL Classifications: E62, H21, H24,H55).     

统筹模式下对养老保险缴交计算方式的探索

养老保险作为社会保险中重要而且必须的一个组成项目,为退出劳动领域的老年人提供收入来源,是老年人晚年生活的经济保障,其统筹层次、计算和缴纳方式对所有劳动者切身利益产生重大影响。如何选择一个科学的可操作的计算方式是完善社会保险的一个重要工作。本文在分析了我国养老保险全国统筹工作的开展现状及现行计算方式存在的问题基础上,提出在全国统筹模式下养老保险的计算方法,促进养老保险制度改革,更好地发挥社会保险的互济和调剂功能,并指出中国养老保险制度改革最终必须走全国统筹的发展道路。     

匈牙利强制性三责险的特征及其启示

本文通过对匈牙利保险市场的机动车辆强制性三责险的特征进行了分析。文中首先回顾了匈牙利保险市场的发展历程,以及机动车辆强制性三责险的发展历程。在匈牙利向欧盟提出加入欧盟的申请时,匈牙利机动车辆强制性三责险是按照欧盟的统一标准而制定的。因此,其具有欧盟的统一特色,但是又具有自身的一定特色。本文就匈牙利机动车辆强制性三责险中比较具有特色的地方进行了分析和介绍。其具有保障广泛性、惩罚分明性等特征,充分展现了强制性保险的内涵。最后,就我国进一步改进和发展机动车辆强制性三责险提出了建议。     

索马里海盗与海上保险

索马里海盗行为不同于以往的海盗行为,以劫持船舶、货物和船员索要赎金为主要特点。在现有的海上保险体系中。赎金基本属于共同海损的范畴,但在合法性上是有缺陷的。在分摊损失的时候。船舶和货物的保险人应当分摊赎金损失．不应要求船东互保协会进行分担。在打击海盗的同时．各国应对海盗行为的定义和海盗赎金的性质达成共识．以更好的应对索马里海盗问题。     

Critical thinking about creative accounting in the face of a recent scandal in the Turkish banking sector

In the last two decades, serious accounting scandals occurred in large companies (e.g. WorldCom and Enron) and in the banking sector (e.g. BCCI, Barings, Allied Irish Bank and Baninter). Then the problem of creative accounting with its legal and illegal aspects has come into agendas of business firms and governments. In this paper, a certain type of creative accounting practices (i.e. fraud) has been examined in the light of a Turkish case (i.e. the Imarbank Scandal). It has been found that deficiencies in the legal frameworks for banking and accounting, inadequacies in the autonomy of governmental regulation and supervision bodies, practical difficulties in enforcing legal and ethical rules due to the slow functioning of the judicial system are significant reasons for creative accounting practices in addition to the personal greed of both owners&top management of Imarbank and its customers. However, the intention and capability of political power in combating such kind of corruption are also crucial.     

医疗保险需求的影响因素——基于收入水平的解释

收入水平是影响医疗保险需求量和居民参保积极性的重要因素。直观的经验感受和一些研究表明收入水平和医疗保险的需求量是呈正相关关系,笔者则认为二者是呈倒"U"型的非线性关系。根据居民收入水平的不同以及其对医疗保险的需求不同采取不同的制度安排,以满足不同阶层的人群对医疗卫生服务的需求。     

中国银行保险模式创新与转型的战略选择

构建银行和保险的战略组合,充分发挥二者的有机配置的整体效应,实现二者的"双赢",是实施银保合作的目标。根据中国的国情,在银行保险的四种经营模式中,合资企业和金融集团是较为高级的、涉及资本融合的两种模式,也是银行保险较为发达的国家通常采用的模式。     

The relationship between globalization and insurance activities: A panel data analysis

This study applies a Bootstrap Panel Granger causality test to investigate whether there is causal relationship between globalization and insurance activity. We examine data from sigma reports of Swiss Reinsurance Company for 8 Eastern Asian countries over the period of 1979–2008. Empirically, results for one-way Granger causality show the influence of total insurance activity, life insurance activity, and non-life insurance activity on globalization only in Korea. However, there is strong causality from globalization to insurance activity for Thailand, Malaysia, and the Philippines. In our research, the results show that the causality between globalization and insurance activity varies across countries with different conditions. The findings of this study could provide important policy implications for the 8 Eastern Asian countries under study, namely India, Indonesia, Japan, Malaysia, the Philippines, Singapore, South Korea, and Thailand.