一、会计准则与税收激励设计巨灾险作为一种保险市场缺陷不能有效供给而又具有明显正外部效应的险种,应参照国际通行准则,发挥会计制度和税收政策对巨灾证券发展的推动作用。 I. Design of Accounting Standards and Tax Incentives Catastrophe insurance, as a type of insurance that can not be effectively supplied but has a clear positive external effect, should be based on internationally accepted guidelines and play a catalytic role in promoting the development of catastrophe securities by the accounting system and taxation policies .