老龄化是新世纪我国面临的严峻挑战

本首先展望了21世纪我国人口老龄化的发展前景,指出在未来50年中,我国将处于高速度、高水平的老龄化发展进程之中,65岁及以上老年人口将从8000多万增至3亿以上,这对尚处于社会主义初级阶段的国家来说,无疑是个巨大冲击和严峻挑战;分析了老龄化的特殊性及其对社会经济发展所带来的深刻影响和至关重要的制久作用;提出了迎接老龄化挑战是个关系全局性、战略性的重大问题,必须采取有中国特色的正确战略选择。     

IAS/IFRS and insurance： A gradual shifting from insurance to finance

Financial year 2005 marks the gradual introduction of the international accounting standard （IAS） as part of a broad project promoted by the EU to achieve consistency and comparability and, consequently, greater transparency in corporate accounts, with benefits for the users and institutions who make use of, or exercise control over them. The present paper will not address all the related complex profiles （e.g., actuarial methodologies, financial evaluation models, cash-flows scenarios generation techniques）. Actual aim is to bring evidence for the gradual shifting of perspective promoted by the financial community as far as the insurance companies are concerned： Once considered as unknown ＂black-boxes＂ because of their peculiarities, western countries＇ most authoritative agencies and largest private investors felt for a long time uneasy to manage insurance companies＇ disclosures. More recently, since the industry has been absorbed in the world-wide trend toward global conglomerate encompassing banking, finance and insurance, western regulators have undertaken a sound effort to move insurance disclosures from a technical to a financial view, boosting a dramatic homologation to other financial institutions （Cesarini ＆ Varaldo, 1992; Forestieri ＆ Moro, 1993; Locatelli, et al., 1999）. The trade-off, the authors intend to show, is now between more transparent outlook and an insider＇s knowledge of an industry whose peculiarities are inescapable.     

广西农业巨灾风险保险机制探析

树立和落实科学发展观,建立农业巨灾风险保险机制,是解决我国"三农"问题的一条重要措施。广西是农业巨灾频繁而又严重的地区,因而广西的"三农"问题更为突显。在国家还没有健全和完善农业巨灾风险管理机制的情况下,广西应该借鉴国内外的成功经验,尽快地建立起适应本地区农村、农民、农业发展需要的巨灾风险保险机制,以保障农业生产发展,促进农村社会稳定,推进社会主义新农村建设。     

论保证保险的法律性质

保证保险是保险制度与担保制度相结合的产物,但对其是保险还是保证,大家说法不一。本文通过对保证保险所涉及法律关系的全面分析,在理论上进一步明确保证保险的法律性质,以期为解决实践中的保证保险纠纷提供依据。     

日本金融机构破产处理

泡沫经济崩溃后日本爆发金融危机,金融机构破产风潮由中小规模向大型金融机构波及。在金融机构破产制度建设方面,日本“护送船队”式行政保护凸显制度缺陷,政府实施了从时限性措施到永久性长效处理框架的制度改革,建立健全了常规处理和应对危机事态的特别处理机制,形成了以中央银行特别融资、存款保险制度和金融机构破产处理框架为中心的金融安全网,为维持信用秩序稳定、防止金融系统性风险扩散建立了较为完善的制度保障。     

Insurance Law Reform by Degrees: Late Payment and Insurable Interest

Over the last 11 years, the Law Commission and the Scottish Law Commission have worked on a joint project to modernise the law of insurance contracts. Due to the size of the project, the Law Commissions proceeded in phases and separated out specific issues for legislative reform. Their proposals have already resulted in the Consumer Insurance (Disclosure and Representations) Act 2012 and the Insurance Act 2015 which brought about significant changes for consumer and non‐consumer insureds and insurers alike. This paper examines two further areas of reform: the introduction of an implied term about payment of insurance claims by insurers within a reasonable time and a statutory restatement of the doctrine of insurable interest. It considers the old and new substantive law and provides an insight into the reform process.     

从实证角度再论存款保险制度

建立存款保险制度又提到议事日程,银行经营能力的提高为筹集保险基金提供了资金可能,银监会、人民银行分设为存款保险制度组织架构提供了保障,金融生态环境受到重视为存款保险制度提供了外在环境,这都增加了存款保险制度出台的可行性。建立一个有效、公平、民主的存款保险制度除了对存款保险机构的地位、职责、资金和费率、债权分担、投保主体做出规定外,还离不开建立问责制、确保透明度、确立职业操守等制衡机制。     

论政府对企业环境风险的规制

企业在经营过程中将面临很多风险,环境风险在环境问题备受社会关注的21世纪,将是影响企业生存和发展的一种重要因素。而现实中政府过于强调企业的环境责任,使企业受到环境伦理规范的束缚以及背负着社会和公众的环境压力,因此需要通过政府建立一种能够使企业自我规避、防范和处理环境风险的机制或法律制度,补充传统单纯依赖行政资源的规制手段。环境保险制度和企业环境风险信息公开制度的建立正体现了政府指导和经济刺激等手段,从而建立政府-企业-社会的相互作用的综合企业环境风险规制机制。     

北京市保险个人代理人状况调查报告

保险个人代理人与所为之推销产品的保险公司之间既是代理与被代理的劳务关系,又是存在着业务关系.作为一个为数众多的特殊劳动群体,他们的工作、生活状况以及权益保护的问题是我们工会长期关注并应下力量研究解决的问题.     

职工互助保险对社会保障体系的补充作用

职工互助保险对我国现有社会保障体系起着巨大的补充作用,其补充性表现为保险待遇和抵御风险能力的补充.职工互助保险在我国有着悠久的历史,发展职工互助保险有着可靠的政策依据和良好的内、外部环境.