我国农村社会养老保险的制度困境与解决途径探索

建立农村社会养老保险制度是政府保护农民利益的重要手段,它对推动农村经济发展、促进社会稳定具有重要意义。从理论上讲农民参加养老保险是其理性的选择,但农村养老保险制度推行十多年来,收效并不理想。从博弈理论和交易成本角度剖析农村社会养老保险制度运行困境的原因,对农村社会养老保险制度的实现途径进行探讨,具有现实意义。     

保险诈骗罪若干新旧问题研究

保险领域的诈骗犯罪作为一种危害较大的新型金融犯罪,随着经济和金融业的发展日趋增多,涉及的金额越来越大,具有作案方式多样化、诈骗行为隐蔽性、危害后果严重性的特点。尽管学界对于保险诈骗罪已经进行了相当多的研究,但是有些问题仍没有完全澄清,并且随着社会的发展和经济形势的变化,以及犯罪手段的多样性,使得保险诈骗领域又出现了许多新的情况,而对于这些新的情况我们尚没有进行深入地探讨。这种“新仇旧恨”就促使我们应当对保险诈骗罪进行进一步的研究。     

被保险人死亡时保险金分配问题研究

在被保险人死亡情形下分配保险金时,如果有受益人,保险金归其受领;如果没有受益人,保险金应作为《中华人民共和国保险法》上的特别财产,按照《中华人民共和国继承法》的规定并结合被保险人的意愿,在其继承人、遗赠人或遗赠扶养协议人之间进行分配。     

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。     

EXCEL在交通事故分析中的应用

交通安全问题已引起了世界各国的重视,每个国家都在寻求和探索降低交通事故发生率的良策。我国是一个发展中国家,在相当长的一段时间内还会面临着严重的交通安全问题。EXCEL是一种简便、易操作的计算机软件,可以利用EXCEL的数据分析功能,求出道路交通事故中某些推测数据与多因素之间的比例关系,对道路交通事故分析有所帮助。     

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。     

Postmortem Analysis of Electrogram Records from an Implantable Cardioverter‐Defibrillator (ICD) in the Reconstruction of a Road Traffic Accident

The case of a 69‐year‐old man, equipped with an ICD and suffering from several chronic cardiac diseases, who died in a car accident, was presented. We analyzed electrogram records from the ICD explanted from the body during the autopsy, which showed that the driver had suffered from malignant ventricular arrhythmia—ventricular fibrillation (VF). A thorough analysis of the details of the accident, as well as the timing of VF and the rhythm observed after the discharge of the ICD showed that the direct cause of the accident was the episode of arrhythmia resulting in a loss of consciousness. Therefore, the presented case illustrates the usefulness of postmortem analysis of electrogram records from ICDs in the reconstruction of road traffic accidents. In such cases, if the victims are implanted with ICDs, it should be a routine procedure performed by forensic pathologists.