德國人壽保險保證基金之研究The Study of Germany’s Guarantee Funds of Life Insurance

摘要
　　保險業已經成為金融市場中最重要的參與者，保險業的經營成敗足以震撼金融體系的穩定與社會大眾的信心。德國保險市場亦曾經發生過人壽保險公司因投資失利而陷入財務危機，進而造成社會嘩然的情形，德國透過修法強制經營人壽保險的業者必須成立保證基金作為救援公司，以期能解決財務危機的困境與保障被保險人的權益。本文主要目的為闡述德國人壽保險保證基金的設立背景與實際運作的情形，希冀國內對於德國的因應作法有進一步的認識，並借鏡德國處理人壽保險公司破產的經驗，提供我國保險安定基金運作之參考，以健全人壽保險業之經營。
關鍵詞：德國、人壽保險、保證基金、金融市場、保險監督
Abstract
　　The insurance industry has become one of the most important participants on the financial market. A good business of the insurance industry is a key element of the stability of the financial system and the public confidence. It took place an insolvent insurance company in the German history. Germany has amended its Insurance Supervision Act and compelled the life insurance companies to establish guarantee funds for resolving the financial crisis and protecting the interests of the insured. This article works on the background of establishing the life insurance guarantee funds and its operation in Germany.
Keywords: Germany, life insurance, guarantee funds, financial market, insurance supervision