专业自保公司与企业内部自保的比较研究

本文对专业自保公司这种介于内部自保和商业保险之间的一种特殊的保险进行了分析。内部自保基金只是企业内部的一种风险准备金,国际上基本达成公认内部自保基金不具有保险属性,不能享受税前抵扣的好处。专业自保公司和内部自保在运作方式、组织结构、税收地位认定和监管方式上均是有区别的。国际上趋向于以更全面更合理的角度来分析专业自保公司的交易结构和经营实质。专业自保公司相比于企业内部自保是更具优势的风险管理方法。

The Comparison Between Captive Insurance Company and Inside Self- Insurance

Captive insurance company is a special insurance company between inside self-insurance and traditional insurance.Inside self-insurance fund is only a kind of risk reserve,so it can’t afford the advantage of deduction before taxation.Captive insurance companies differentiate from inside self-insurance on business operating,structure,taxation role and regulation.Transactions and nature of business of captive insurance companies tend to be assessed in a more comprehensive and reasonable way.Captive insurance company is more advantageous than inside self-insurance in risk management.