Comparative Jurisprudential Studies on the Insurance Actually System

英国在2004年底引入了新的制度。在这一制度中，加强了董事会对资产负债表的责任，废除了实际任命制。被任命的精算师的任务实际上分为职能人员的任务和分红精算师的任务。职能人员的职责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。分红精算师的角色是保障分红保单持有人的利益。因此，分红精算师需要高度独立性，不能兼任董事。此外，为了提高分红保险的透明度，所有保险公司都有义务制定和披露分红精算师的管理原则和实践。上 关于我们 另一方面，德国于1994年引入了责任精算师制度。在这一制度中，一名负责的精算师保证在计算保险费和数学准备金方面遵守监管规定，调查保险公司的财务状况（是否保证可持续地履行义务，是否处置了偿付能力保证金数额的足够资源），提供精算证明，并提出适当分享利润的建议。责任精算师的角色与英国实际任命的精算师的角色相似。据德国监管局（BaFin）顾问委员会成员、德国精算协会前会长Martin Balleer博士介绍，责任精算师制度引入十多年后，该制度已在德国的实际业务中牢固确立，且该制度的有效性将得到升级。在此基础上，本文将对本文的研究结果进行总结，并对我国保险法中的具体制度设计提出建议。少

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