Comparative Jurisprudential Studies on the Insurance Actually System

英国于2004年底引入了新制度。该制度强化了董事会对资产负债表的责任，实际上废除了任命制。被任命者的任务实际上分为职能负责人的任务和利润精算师的任务。职能负责人的作用是评估整个公司的负债和风险，计算资本要求，并向高层管理人员提供建议，这需要精算学和相关保险公司的专业知识。留利精算师的作用是保护留利保单持有人的利益。因此，分红精算师独立性要求较高，不能兼任董事。此外，为了提高营利保险的透明度，所有保险公司都有义务制定并披露营利精算师的管理原则和实践。另一方面，德国于1994年引入了责任精算师制度。在该制度中，一名责任精算师保证保费和数学准备金计算方面的监管合规性，调查保险公司的财务状况（是否保证可持续履行义务以及是否在偿付能力充足率方面处置足够的资源），提供精算证明，并提出充分参与利润的建议。责任精算师的角色与英国实际任命的角色类似。德国监管局（BaFin）顾问委员会成员、德国精算师协会前主席马丁·巴利尔博士表示，责任精算师制度推出十多年后，该制度已在德国实际业务中扎根，其有效性也将得到提升。从现在开始，我们将根据我们的调查结果得出结论，并就《保险业法》中的实际制度应如何运作提出我们的建议。较少的

In Britain, the new system was introduced in the end of 2004. In this system, the responsibility of the board of directors for a balance sheet was strengthened and the system of appointed actually was abolished. The tasks of the appointed actually were divided into those of function holders and those of with-profits actuaries. The roles of function holders are to evaluate liabilities and risks of the whole company, to calculate the capital requirement, and to offer advices to the top management people, which require expertise in the actuarial science and the relevant insurance company. The role of with-profits actuaries is to protect the interests of with-profits policyholders. Therefore, with-profits actuaries require high independence and cannot double as a director. In addition, in order to promote greater transparency in with-profits insurance, all of the insurance companies are obligated to make and disclose the Principles & Practice of Management by a with-profits actuary. On the … More other hand, in Germany, the system of responsible actuary was introduced in 1994. In this system, one responsible actuary guarantees regulatory compliance concerning the calculation of both the premiums and mathematical provisions, investigates the financial situation of an insurance company (as to whether it guarantees the sustainable performance of the obligations and whether it disposes of adequate resources in the amount of the solvency margin), gives an actuarial certification, and submits proposals for adequate participation in the profits. The roles of responsible actuary are similar to those of appointed actually in Britain. According to Dr. Martin Balleer, a member of the advisory board of the German Supervisory Authority (BaFin) and former president of the German Actuarial Association, more than ten years after the introduction of the system of responsible actuary, the system has been firmly-established in the practical business in Germany, and the effectiveness of the system will be upgraded. From now on, we will draw a conclusion based on our findings, and present our recommendations on how the actually system should function in the Insurance Business Law. Less