再保险安排对财险公司成本效率的影响研究——基于中国偿付能力监管制度改革的视角

财经论丛 ›› 2021, Vol. 37 ›› Issue (6): 45-55.

再保险安排对财险公司成本效率的影响研究——基于中国偿付能力监管制度改革的视角

刘玮, 何青华

南开大学金融学院,天津 300350

收稿日期:2020-12-11 出版日期:2021-06-10 发布日期:2021-06-03
作者简介:刘玮(1963-),女,天津市人,南开大学金融学院教授,博士生导师;何青华(1989-),女,河南商丘人,南开大学金融学院博士生。

The Effect of Reinsurance Arrangements on Cost Efficiency of Non-Life Insurers ——A Perspective of China's Insurance Solvency Supervision Reform

LIU Wei, HE Qinghua

School of Finance, Nankai University, Tianjin 300350, China

Received:2020-12-11 Online:2021-06-10 Published:2021-06-03

摘要/Abstract

摘要： 偿二代更加全面地度量了再保险的风险管理功能。本文首次基于中国偿付能力监管制度改革的视角,从风险管理的角度实证分析了不同形式的再保险安排对财险公司成本效率的影响。研究发现:再保险能够显著提升财险公司成本效率,且非比例分保提升效率的效果优于比例分保;偿二代下再保险的风险管理功能得以增强,再保险安排尤其是非比例分保安排提升效率的能力显著增强、空间显著增大。因此通过再保险尤其是非比例分保,中国财险市场仍具有较大的提升成本效率的空间。

关键词: 再保险安排, 风险管理, 成本效率, 偿二代

Abstract: The C-ROSS measures the risk management function of reinsurance more comprehensively. In the context of China's Insurance Solvency Supervision Reform, this paper empirically analyzes the effect of different forms of reinsurance arrangements on the cost efficiency of non-life insurers from the perspective of risk management for the first time. The findings are as follows: Reinsurance as an effective external risk management method can significantly reduce the operating costs and improve the cost efficiency, and the non-proportional reinsurance is more effective than the proportional reinsurance; The risk management function of reinsurance has been more obvious in C-ROSS than in C-SI, and the reinsurance arrangements especially the non-proportional reinsurance arrangements have greater potential to be utilized to improve insurers' cost efficiency, thus China's non-life insurance market still has much room to improve the cost efficiency by increasing the non-proportional reinsurance.

Key words: Reinsurance Arrangement, Risk Management, Cost Efficiency, C-ROSS

中图分类号:

F842

刘玮, 何青华. 再保险安排对财险公司成本效率的影响研究——基于中国偿付能力监管制度改革的视角[J]. 财经论丛, 2021, 37(6): 45-55.

LIU Wei, HE Qinghua. The Effect of Reinsurance Arrangements on Cost Efficiency of Non-Life Insurers ——A Perspective of China's Insurance Solvency Supervision Reform[J]. , 2021, 37(6): 45-55.

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