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保险业关联交易的合理规制是一个既具有现实性又具有前瞻性的、事关我国保险业发展和安全的重大问题。国内保险机构应当充分认识到严格遵守保监会《保险公司关联交易管理暂行办法》以及境内外上市地上市规则、会计准则中对保险公司关联交易监管要求的必要性和重要性,充分认识到相关工作不到位可能会给公司发展带来的潜在风险,不断提高关联交易管理水平,促进公司依法合规经营。然而我国关于保险业关联交易的立法研究还存在较多真空,特别是中国人寿、中国平安等这样的A+H公司处在多重监管下如何对保险业关联交易进行有效监管。是一个极富挑战性的崭新课题。保险公司应该加强关联交易管理制度的制定和落实工作,遵守关联交易的管控原则和管理内容,并发挥中介机构对信息披露的监督作用。
The reasonable regulation of related party transactions in the insurance industry is a realistic and forward-looking major issue that is related to the development and safety of China’s insurance industry. Domestic insurance institutions should fully realize the necessity and importance of strict compliance with the Interim Measures for the Administration of the Connected Transactions of Insurance Companies as well as the listing rules of the domestic and overseas markets and the requirements of the accounting standards on the regulatory requirements for connected transactions of the insurance companies and fully recognize that the relevant work In place may bring potential risks to the development of the company, continuously improve the management of related party transactions, and promote the company’s compliance with laws and regulations. However, there are still many vacancies in the legislation on the related party transactions in the insurance industry in our country. In particular, A + H companies such as China Life Insurance and Ping An of China are under the supervision of multiple supervisors to regulate the related party transactions in the insurance industry. Is a very challenging new topic. Insurance companies should strengthen the formulation and implementation of the system of related party transactions, comply with the management and control principles and management of related party transactions, and give play to the role of intermediaries in supervising the disclosure of information.