從風險管理角度談短年期人身保險

摘要
本文透過人身保險業所採行之風險管理措施來檢視目前短年期人身保險提存特別準備金之效益性。研究結果顯示特別準備金的提存固有其歷史背景與功能，然而，時至今日，人身保險業已透過多重風險管理機制來達到經營保險事業的安全性，因而在確保維持人身保險經營清償能力之前提下，建議停止提存特別準備金，如此不但可以真實呈現業者當年度之經營績效，亦可在費率釐訂上回饋予投保大眾，開創三贏局勢。
關鍵字：風險管理、特別準備金、巨災準備金
The Effectiveness of the Special Reserve in Short-Term
Personal Insurance in Risk Management Aspect
Abstract
According to the risk management method, the study reviews the effectiveness of the special reserve in the current short-term personal insurance. The study shows that the history and function of the special reserve did work in some way, however, for the time being, the personal insurance industry controls the operational security through multiple risk management mechanism. To maintain the solvency in personal insurance industry, we suggest withdrawing the special reserve from the bottom line in current year, so that the operational performance can be fairly presented in each year as well as the premium rate. The win-win situation can be achieved.
Keywords: risk management, special reserve, catastrophe reserve