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随着全球金融危机的爆发,我国保险业发展和监管面临严峻挑战。在宏观审慎监管的背景下,实施逆周期监管,可以缓解顺周期性对保险业的影响。本文在对金融系统顺周期性和保险业逆周期监管理论进行详细述评的基础上,着重分析了保险业顺周期性的形成机制,最后提出了保险业逆周期监管的应对策略,主要包括:对保险业承保业务、准备金计提规则、公允价值会计准则、偿付能力中资本要求和薪酬激励机制的逆周期监管。
With the outbreak of the global financial crisis, the development and supervision of the insurance industry in our country are facing severe challenges. In the context of macro-prudential regulation, the implementation of counter-cyclical regulation can ease the pro-cyclical impact on the insurance industry. Based on a detailed review of the pro-cyclicality of the financial system and the countercyclical regulatory theory of the insurance industry, this paper focuses on the analysis of the pro-cyclical formation of the insurance industry and finally puts forward countermeasures for counter-cyclical supervision of the insurance industry, including: Insurance underwriting business, reserve provisions rules, fair value accounting standards, capital requirements in solvency and countercyclical regulation of compensation incentives.