论我国保险公司破产原因立法之妥适性——兼论我国《保险法》第90条、第149条之规定

保险公司破产具有特殊性,因此,从世界各国立法来看,保险公司的破产原因经历了从现金流标准和资产负债表标准向监管性标准的转变,是一个从“时间上的后置性”逐渐向“时间上的前置性”的演进过程。而目前我国保险公司的破产原因与一般企业相同,仍采用的是现金流标准和资产负债表标准,没有体现保险公司破产原因“时间上的前置性”。因此,有必要在参照国外监管性标准的基础上,重构我国保险公司的破产原因。而采用监管性标准为监管机构和法院提供了一个明确的、可以量化的标准,为未来我国保险公司破产原因之立法完善方向。

Reasons for Insolvency of China s Insurance Companies-Concurrently on the provisions of Article 90 and Article 149 of the Insurance Law of China

Insolvency of insurance companies is special.Therefore,judging from the legislation of all countries in the world,the reasons for insolvency of insurance companies have gone through changes from cash flow standards and balance sheet standards to regulatory standards.It is a gradual progress from the“post-time”in the cause of insolvency to the“pre-time”.At present,the reason for the insolvency of China s insurance companies is the same as that of the general enterprises.Still,they adopt the standard of cash flow and balance sheet,which don t reflect the reasons for insolvency of insurance companies“pre-time”.Therefore,it is necessary to reconstruct the causes of insolvency of our insurance companies on the basis of referring to foreign regulatory standards,that is,to adopt regulatory standards,which is mainly contains solvency regulation,is a comprehensive index system.This indicator system provides regulators and courts with a clear and quantifiable standard for the future direction of the insurance companies insolvency in China.