|摘要: || 我國於2003年7月9日正式施行風險基礎資本額制度，俾助於改善過去傳統固定資本額制度之缺失，回顧引進美式風險基礎資本額制度正值加入世界貿易組織之際，著手一系列保險改革措施，其中當以建構風險基礎資本額制度較為重要；再者，2005年國華產物保險公司因經營不善倒閉，成為我國首宗產險業退場機制之標售案，故針對我國實施風險基礎資本額制度時間尚屬短暫，其執行績效如何有待評估，值得本研究深入檢討與分析。|
To improve the deficiencies of the traditional fixed capital system in the past, we implemented the Risk-Based Capital (RBC) system on July 9th, 2003. It was the occasion that we acceded to the World Trade Organization (WTO), while introducing the American RBC system; there were a series of insurance reform measures, and the more important was to build RBC system. In 2005, KuoHua Insurance was the first case of the closure mechanism because of the mismanagement. We have implemented the RBC for a very short time. It is necessary to assess the performance, and worthy to review and analyses.
First of all, we treat the origin of the risk-based capital in the United States and realize the process of development and the basic denotation in the formula for the risk-basic capital, judging if it is suitable in our nation. Secondly, we review the deficiencies of RBC by using regulations of risk-based capital and solvency in the United States, Britain, Japan, European Union, and Mainland China; comparing the advantage and disadvantage among the nations. It is to discuss suggestions of the designed items of formula, calculations of the risk item, items of risk coefficient to strengthen the rights of consumers and insured, reflect the real condition of the insurance companies and then promote competitiveness in nations.
Finally, the dissertation suggests that there are dozens of proffer divided into five major aspects about the untimely RBC to make sure that the solvency of insurance companies is as much as the requirement of the jurisdiction and make the systems of the regulations with integrity and solidity.