| Abstract: | 應兩岸保險集團經營規模不斷擴大之際，監理機構如何發揮其監理功能，已成為一嚴肅且重要之課題，依國際保險監理官協會(IAIS) 制定之核心原則如(ICP17 保險集團監理核心原則)等，係可提供各國監理機構對於保險集團監理時之指導方針。
本篇論文乃以文獻分析，參酌國際保險監理相關原則，及美、英、日等國金融集團監理措施、歸納及比較，發現中國其對保險集團之定義及監理尚未制訂國家法律，僅以監理機構之規範性文件規範；而我國在實施集團監理過程中，其集團合併資本適足性管理係僅偏重於比率之控管，尚不足以表示集團所可能因其他風險因子而產生之清償能力風險；另我國在集團治理架構中，對於董事會之各個功能性委員會如薪酬委員會等，並未強制要求設立，將導致集團企業之公司治理成效有待商議。
建議中國應先確立保險集團之法令依據，規範其經營範圍及監理模式；而我國監理機構除監理集團合併資本適足性之計算結果外，可在搭配其他可供評估集團清償能力之相關集團資訊，以供監理機關更客觀性的判斷集團清償能力是否妥適；另為加強董事會之職能，應立法強制設立功能性委員會，而董事會應確保其制定的每項政策都被貫徹和實施並監督這些過程，以保護集團所有利害關係人之權益。
In the constant expanding of the insurance business across the Taiwan strait, how the supervisory organizations provide and enforce the guidelines to these corporations according to the international regulations such as International Association of Insurance Supervisors (IAIS) has become a serious matter.
Within this thesis, after reviewing the international insurance conditions and supervisory relevant principles of other countries such as U.S.A., Great Britain, Japan, etc. We conclude that China has not made the state law to define and managing of the insurance conglomerate. The regulations and guidelines are only on the supervisory organization guidelines; Taiwan, our country, focus the cooperations’ amalgamate capital adequacy management , and address less on the amalgamate capital ratio, which results in the inability of fully shows the liquidation ability risk that the corporations may produce due to other risk factors; furthermore, in corporations governance structure, functionalities of committee of the board of directors such as salary committee, etc., has not been regulative enforced , which lead to the effectiveness of the governance of the corporations remain in questions.
We suggest that the China government should make relevant principles state law to define and managing of the insurance conglomerate. For our country, we suggest that aside of the corporations’ amalgamate capital adequacy management information, should also include the corporations’ ability to discharge and other relevant corporate messages, which will provide objective views of the corporations to the supervisory organization. To strengthening the functionality of the board of directors, regulatory guidelines & policy should become a law through legislation. The board of directors should guarantee each policy carried through and under proper supervision, in order to protect the right and interests of the shareholders. |
