|題名: ||保險公司資本增資之個案研究 : 以A公司為例|
|其他題名: ||Increasing assets of the insurance company : a company case given example|
|作者: ||陳錕榮;Chen, Kuen-rong|
|關鍵詞: ||增資;帳面價值;Increasing Assets;Book Value|
|上傳時間: ||2010-01-11 01:53:33 (UTC+8)|
|摘要: ||人壽保險公司經營的主要目的，除在獲取經營之利潤外，更具有安定社會金融秩序，繁榮國家經濟之重大意義，然而，保險契約係ㄧ法律契約行為，若保險公司發生營業損失致資產不足以清償負債時，勢必影響保戶之權益，甚而影響社會安定，妨礙國家經濟之發展，所以保險法規定保險公司失去清償能力時，主管機關得命其於規定期間內增資，以維護投保大眾之權益。近幾年來由於人壽保險公司為數較多，壽險投保率高，市場產品競爭激烈，加上利差損之因素，有些公司歷年來常發生經營損失而需每年增資，保險公司如何因應，法規可探討之處在哪裡？又主管機關之處理是否具公平、公正性？實有論述之必要。 本研究內容主要是以A人壽保險公司連續幾年中增資之實例，從其增資過程來探討有關人壽保險業增資的一些問題，論述問題之所在，並提出ㄧ些未來改進之方案，期以更能確保投保大眾之權益。其探討內容如下：ㄧ、人身保險業之清償能力和邊際清償能力之意義和規範二、有關人壽保險公司增資之法律規定及申請三、主管機關和A人壽保險公司陸續申請增資之陸續問題四、不動產評價和不動產投資之問題 大股東或特定人以不動產作價增資，如何決定不動產之價格公平合理，又大股東是否藉不動產之取得移轉保險資金，然不動產之評價，係屬高度專業性之問題，雖有賴專家之評價報告作為交易之參考，但畢竟非實際交易價格，評估不當將影響原股東權益受損，也會影響保險公司之現金流量，因此，主管機關有必要採適度之規範與限制，甚至修法廢止。|
The purpose of the life insurance operation, other than gaining profit, is to also balance society’s financial system. It prosperous our economy, however, the insurance contract states that if the insurance company suffers business losses resulting in a debt which the company can not repay, it will affect the rights of the client. Societal order will worsen, preventing the nation from becoming prosperous. A solution, according to law, states that when an insurance company lacks debt-repaying ability, the managing departments must increase assets or capital in that period to ensure the society and client’s rights. In recent years, because a vast majority of insurance companies are life insurance companies, the number of such clients are quite high, and competition in this market are rising, leading in losses and many companies having to increase assets each year. How can an insurance company deal with this dilemma? Are there any means of action? Whether the management sector is dealing with the problem in a fair manner or not, it needs some discussion.
The main approach of this analysis is to use the life insurance company’s increasing assets over the past years as a model. From the process of increasing capital, we can investigate some problems associated with it. From such investigations, some solutions to this problem can be derived which preserve the society and the rights of the client. The main topics are:
1)The code of conduct and the purpose of a life insurance organization’s debt paying ability and boarder debt paying ability.
2)Laws regarding applications for a life insurance company to increase their capital or assets.
3) Problems within the management sector and A life insurance company’s continuous application for capital or asset increase.
4) Capital asset appraisal and the problem with such assets.
A large shareholder or a specific person who increases capital assets in order to increase the assets of a life insurance company, in figuring out how to decide a fair price of capital asset, or whether the large shareholder is trying to use the name of capital asset to gain the transfer of insurance assets. This is a very professional type of question. Even though we have a professional like Lai’s evaluation report to use as a bargain reference, the report does not have a realistic price. Misevaluation can affect a shareholder’s rights as well as affecting the insurance company’s flow of money. Therefore, the management sector must enforce mild management and restrictions or even abandon the policy.