English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 110944/141864 (78%)
Visitors : 47846880      Online Users : 733
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88415


    Title: 美國NAIC壽險業風險資本需求之研究
    NAIC Life Risk-based capital
    Authors: 蘇源拓
    Su, Yuan Tao
    Contributors: 周國端
    Chou,Kuo Dwan
    蘇源拓
    Su,Yuan Tao
    Keywords: 風險資本需求
    清償能力
    risk based capital
    insolvency
    Date: 1994
    1993
    Issue Date: 2016-04-29 15:51:28 (UTC+8)
    Abstract: 近年來,美國壽險公司由於過度投資在高風險的垃圾債券及不動產,造成
    Reference: 1. “人壽保險業統一會計制度",財政部金融司,79年12月.
    2. “人壽保險公司之資本及盈餘”,財政部保險業務發展專案小組,72年12月,p.26-29.
    3. “人壽保險業務統計年報”,台北市人壽保險商業同業公會,81年.
    4. 鄭丁旺著,“中級會計學下冊”,第四版,80年2月,頁32-33.
    5. 賴本隊著,“保險業資金運用與會計處理”,財團法人保險事業發展中心,78年3月,頁38.



    1. “Accounting in Life and health Insurance Companies”, Life Office Management Association, 1987, p.6-8, 188-192.

    2. “Best’s Insolvency Study Life/Health Insurers” , 1976-1991, Best’s Review, June 1992, p.18-24, 130-133.


    3. “Life Insurance Accounting”, Insurance Accounting & Systems Association, November 1988.

    4. “New Jersey Sues former Executives of Mutual Benefit Life”, Employee Benefit Plan Review, Vol.48, Sep 1993, p.65-66.

    5. “ Report of the Industry Advisory Committee to the Life Risk Based Capital Working Group”, NAIC, Nov 27, 1991.

    6. “NAIC Life Risk-Based Capital Report Including Overview and Instructions for Companies”, NAIC, 1993.

    7. Ambrose, Jan Mills & Seward, J. Allen, “Best’s Rating , Financial Ratios and Prior Probability in Insolvency Prediction”, Journal of Risk and Insurance, Vol. 55, June 1988, p.229-244.

    8. Arnott, Robert D. and Flynn, David P., “Controlling Insurance Risks and Consumer Costs”, Journal of Insurance Regulation, Fall 1993, p.81-94.

    9. Banham, Russ, “End of the Line” , ReActions , May 1993, P. 37-38.

    10. BarNiv, Ran, “Accounting Procedures, Market Data, Cash-Flow Figures, and Insolvency Classification : The Case of Insurance Industy” , Accounting Review, Vol.65, Jul 1990, p.578-604.

    11. BarNiv, Ran, “Insolvency Prediction for P-L Insurers : New Statistical Measure and the Effects of Alternative Accounting Practices “, Ph.D. dessertation, The Ohio State Univerisity, 1983.

    12. BarNiv, Ran and Hershbarger, Rober A., “Classifying Financial Distress in the Life Insurance Industry”, Journal of Risk and Insurance, Vol.57, Mar 1990, p.110-136

    13. Black , Kenneth Jr., and Skipper, Harold D. Jr., “Life Insurance”, 12th edition, p.827.

    14. Connoly, Jim, “But for a Few, Insurers Said to Be Sound”, National Underwriter, Vol. 95 ,Aug 26, 1991, p.27-28.

    15. Crosson, Cynthia, “Exec Life Units’ Capital Plunged 44%”, National Underwriter, Vol.95, Mar 18, 1991, p.1, 21, 24.

    16. Cummins, J. David, Harrington, Scott and Niehaus, Greg, “An Economic Overview of Risk-Based Capital Requirement for the Property-Liability Insurance Industry” Journal of Insurance Regulation, Vol.11, Summer 1993, p.427-447.

    17. Ferraiolo, Diane, “ Five-Year Review of Admitted Assets”, Best’s Review, Vol.93, Apr 1993, p10-16.

    18. Haubrich, Joseph and Wachtel, Paul, “Capital Requirement and Shifts in Commercial Bank Portfolios” , Economic Review, Vol. 29, Third Quarter 1993, p.2-15.

    19. Harrington, Scott E. and Nelson, Jack M., “A Regression-based Methodology for Solvency Surveillance in the Property – Liability Insurance Industry”, Journal of Risk and Insurance, Vol.53, Dec 1986, p.583-605.

    20. Kahane, Y., Tapiero, C. S. and L. Jacque, “Concepts and Trends in the Study of Insurer’s Solvency”, Paper presented to the International Conference on Insurance Solvency, Wharton School, University of Pennsylvania, Philadelphia, 1986.

    21. Munch, P. and Smallwood, D. E., “Solvency Regulation in the Property – Liability Insurance Industry : Empirical Evidence” , Bell Journal of Economic, Vol.11, Spring 1980, pp.261-281.

    22. Shaked, Israel, “Measuring Prospective Probability of Insolvency: An Application to the Life Insurance Industry “, Journal of Risk and Insurance, Vol. 52 Mar 1985, p.59-80.

    23. Townsend, Frederick S., “Surplus Climbed 8.3% for 130 Life Cos. In First Half”, National Underwriter, Vol.97, Aug 30, 1993, p.1,8.

    24. Trieschmann, J. S. and Pinches, G. E., “The Efficiency of Alternative Models for Solvency Surveillance in the Insurance Industry”, Journal of Risk and Insurance, Vol. 41, Dec 1974, p.563-577.

    25. Troxel, Terrie E. and Bouchie, George E., “Property-Liability Insurance Accounting and Finance” , American Institute for Property and Liability Underwriters, Third Edition, 1990.
    Description: 碩士
    國立政治大學
    風險管理與保險研究所
    81358019
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002003710
    Data Type: thesis
    Appears in Collections:[Department of Risk Management and Insurance] Theses

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback