每(mei)經(jing)記者｜涂穎浩(hao)    每(mei)經(jing)編輯｜廖丹    

10月20日(ri)，中國(guo)人民銀行、國(guo)家(jia)金融監督(du)管理(li)總局發布(bu)《系統重要(yao)性(xing)保險公(gong)司(si)評估(gu)(gu)辦(ban)法》（以下簡稱(cheng)《辦(ban)法》），共4條20項內容，明確(que)了我國(guo)系統重要(yao)性(xing)保險公(gong)司(si)的評估(gu)(gu)范圍、評估(gu)(gu)指標(biao)及(ji)評估(gu)(gu)流程等(deng)。《辦(ban)法》將于(yu)2024年(nian)1月1日(ri)起施行。

據悉，參評保(bao)(bao)險(xian)公(gong)(gong)(gong)司范圍包括我國(guo)資產(chan)規(gui)模(mo)排名前(qian)10位的保(bao)(bao)險(xian)集團公(gong)(gong)(gong)司、人身保(bao)(bao)險(xian)公(gong)(gong)(gong)司、財產(chan)保(bao)(bao)險(xian)公(gong)(gong)(gong)司和(he)(he)(he)(he)再保(bao)(bao)險(xian)公(gong)(gong)(gong)司，以及上一(yi)年度(du)被(bei)認定為系統重(zhong)要性保(bao)(bao)險(xian)公(gong)(gong)(gong)司的機構。評估指(zhi)標和(he)(he)(he)(he)權(quan)重(zhong)方面(mian)，包括規(gui)模(mo)、關(guan)聯度(du)、資產(chan)變(bian)現和(he)(he)(he)(he)可替(ti)代性4個維(wei)度(du)共計13項評估指(zhi)標，4個維(wei)度(du)的權(quan)重(zhong)分別(bie)為20%、30%、30%和(he)(he)(he)(he)20%。

最終到(dao)底(di)哪些公(gong)司(si)(si)能上榜呢？中國人民銀行、金(jin)融(rong)監管總局每兩年根據參(can)評(ping)保(bao)險(xian)(xian)公(gong)司(si)(si)相(xiang)關評(ping)估指標數據，計算各家保(bao)險(xian)(xian)公(gong)司(si)(si)加(jia)權平均分數，得分達到(dao)或超過(guo)1000分的保(bao)險(xian)(xian)公(gong)司(si)(si)將被認(ren)定(ding)為(wei)系(xi)統重(zhong)要(yao)性保(bao)險(xian)(xian)公(gong)司(si)(si)。

評估系統重要性金融機構的范圍拓展至保險領域

我國是全球(qiu)第二大(da)保(bao)險(xian)市場，保(bao)險(xian)業(ye)行業(ye)集中度(du)較(jiao)高(gao)(gao)。大(da)型保(bao)險(xian)集團規模大(da)、結(jie)構和業(ye)務(wu)復雜性高(gao)(gao)、涉眾面廣，發揮好服務(wu)經濟社會發展重要功能，堅(jian)持穩健(jian)經營十分重要。

《辦法》的發布(bu)實施，將評估系(xi)統(tong)(tong)重(zhong)要(yao)性金(jin)融機構的范圍從(cong)銀行(xing)(xing)進(jin)一步拓(tuo)展到保險(xian)領域。中國(guo)人民銀行(xing)(xing)、國(guo)家金(jin)融監督管理總局有(you)關部門負責人表示，對參評保險(xian)公(gong)司(si)系(xi)統(tong)(tong)重(zhong)要(yao)性進(jin)行(xing)(xing)評估，識別(bie)我國(guo)系(xi)統(tong)(tong)重(zhong)要(yao)性保險(xian)公(gong)司(si)，每兩(liang)年發布(bu)系(xi)統(tong)(tong)重(zhong)要(yao)性保險(xian)公(gong)司(si)名單，對系(xi)統(tong)(tong)重(zhong)要(yao)性保險(xian)公(gong)司(si)進(jin)行(xing)(xing)差(cha)異化監管，以降低(di)其發生重(zhong)大風險(xian)的可能(neng)性，防(fang)范系(xi)統(tong)(tong)性金(jin)融風險(xian)。

《辦法(fa)》所(suo)稱“系(xi)(xi)統重(zhong)要性”，是指金(jin)(jin)(jin)融(rong)機(ji)構因規(gui)模較(jiao)(jiao)大、結(jie)構和業務(wu)復雜度較(jiao)(jiao)高、與(yu)其(qi)他(ta)金(jin)(jin)(jin)融(rong)機(ji)構關聯性較(jiao)(jiao)強(qiang)、在金(jin)(jin)(jin)融(rong)體(ti)系(xi)(xi)中提供難以替(ti)代的關鍵(jian)服務(wu)，一旦發生重(zhong)大風險事件而無法(fa)持續(xu)經(jing)營，可能對金(jin)(jin)(jin)融(rong)體(ti)系(xi)(xi)和實體(ti)經(jing)濟產生不利影響的程度。

具體來(lai)看，《辦(ban)法(fa)》首(shou)先(xian)明確了國內系統重要(yao)性(xing)保險公(gong)司的參評范圍：一是(shi)年度(du)合并資(zi)產負(fu)債表期末資(zi)產合計(ji)在所有保險公(gong)司中排名前10位(wei)；二是(shi)曾于上一年度(du)被評為系統重要(yao)性(xing)保險公(gong)司。

據悉，《辦法(fa)》適(shi)用于依法(fa)設立的保(bao)(bao)險(xian)集團公(gong)司(si)、人身保(bao)(bao)險(xian)公(gong)司(si)、財產保(bao)(bao)險(xian)公(gong)司(si)和再保(bao)(bao)險(xian)公(gong)司(si)，若能(neng)滿足(zu)上述(shu)條件之(zhi)一(yi)，就能(neng)納入系(xi)統重要性(xing)保(bao)(bao)險(xian)公(gong)司(si)評估范圍。值得注意(yi)的是，2家或(huo)2家以(yi)上保(bao)(bao)險(xian)公(gong)司(si)組成保(bao)(bao)險(xian)集團公(gong)司(si)的，以(yi)保(bao)(bao)險(xian)集團公(gong)司(si)作為(wei)參評主體(ti)。

4維度13項指標考量系統重要性保險公司

在明確(que)國(guo)內(nei)系(xi)統重要性保險公司的參(can)評范圍的基礎(chu)上，《辦法》提出認定國(guo)內(nei)系(xi)統重要性保險公司的標(biao)準，包括(kuo)規模、關聯度、資(zi)產變(bian)現(xian)和可(ke)替代(dai)性4個(ge)(ge)維度共計13項(xiang)評估指標(biao)，4個(ge)(ge)維度的權重分別為(wei)20%、30%、30%和20%。

具體(ti)而言，評(ping)(ping)估(gu)(gu)參(can)(can)評(ping)(ping)保(bao)(bao)險(xian)公司(si)規模時，采(cai)(cai)用(yong)總(zong)(zong)資(zi)(zi)(zi)產(chan)、總(zong)(zong)收(shou)入兩項(xiang)(xiang)定(ding)量(liang)(liang)(liang)指標(biao)，權(quan)重(zhong)各為(wei)(wei)10%；評(ping)(ping)估(gu)(gu)參(can)(can)評(ping)(ping)保(bao)(bao)險(xian)公司(si)關聯(lian)度時，采(cai)(cai)用(yong)金(jin)融機(ji)構(gou)間資(zi)(zi)(zi)產(chan)、金(jin)融機(ji)構(gou)間負債、受(shou)第(di)(di)三方委托管理的資(zi)(zi)(zi)產(chan)、非保(bao)(bao)險(xian)附(fu)屬機(ji)構(gou)資(zi)(zi)(zi)產(chan)、衍生(sheng)金(jin)融資(zi)(zi)(zi)產(chan)五(wu)項(xiang)(xiang)定(ding)量(liang)(liang)(liang)指標(biao)，權(quan)重(zhong)分(fen)別為(wei)(wei)7%、7%、7%、7%、2%；評(ping)(ping)估(gu)(gu)參(can)(can)評(ping)(ping)保(bao)(bao)險(xian)公司(si)資(zi)(zi)(zi)產(chan)變現能力(li)時，采(cai)(cai)用(yong)短(duan)期(qi)融資(zi)(zi)(zi)、資(zi)(zi)(zi)金(jin)運用(yong)復(fu)雜性、第(di)(di)三層(ceng)次(ci)資(zi)(zi)(zi)產(chan)三項(xiang)(xiang)定(ding)量(liang)(liang)(liang)指標(biao)，權(quan)重(zhong)均為(wei)(wei)10%；評(ping)(ping)估(gu)(gu)參(can)(can)評(ping)(ping)保(bao)(bao)險(xian)公司(si)可替代性時，采(cai)(cai)用(yong)分(fen)支(zhi)機(ji)構(gou)數量(liang)(liang)(liang)和投保(bao)(bao)人數量(liang)(liang)(liang)、賠付金(jin)額、特定(ding)業務保(bao)(bao)費(fei)收(shou)入三項(xiang)(xiang)定(ding)量(liang)(liang)(liang)指標(biao)，權(quan)重(zhong)均為(wei)(wei)6.67%。

根(gen)據(ju)評估(gu)(gu)流(liu)程，系統(tong)重(zhong)(zhong)(zhong)(zhong)要(yao)性(xing)保險(xian)公司的評估(gu)(gu)按照以(yi)下流(liu)程每兩年開展(zhan)一(yi)次(ci)：確(que)定(ding)(ding)參(can)評公司范圍；中國人民(min)銀行、金融監(jian)管(guan)總局(ju)在完成數據(ju)收集后，計算參(can)評保險(xian)公司系統(tong)重(zhong)(zhong)(zhong)(zhong)要(yao)性(xing)得分(fen)(fen)，得分(fen)(fen)達到或超過1000分(fen)(fen)的保險(xian)公司納(na)入系統(tong)重(zhong)(zhong)(zhong)(zhong)要(yao)性(xing)保險(xian)公司初(chu)步名單(dan)；結合其他定(ding)(ding)量和定(ding)(ding)性(xing)分(fen)(fen)析作出監(jian)管(guan)判(pan)斷，對系統(tong)重(zhong)(zhong)(zhong)(zhong)要(yao)性(xing)保險(xian)公司初(chu)步名單(dan)作出調整；確(que)定(ding)(ding)并(bing)公布系統(tong)重(zhong)(zhong)(zhong)(zhong)要(yao)性(xing)保險(xian)公司最終(zhong)名單(dan)。

下一步，中國(guo)人民銀行、金融(rong)監管(guan)總(zong)局將根(gen)據(ju)《辦法(fa)》，共(gong)同做好我國(guo)系(xi)統重要性保險公司評估認(ren)定(ding)(ding)工(gong)作，制定(ding)(ding)附加監管(guan)規定(ding)(ding)，發揮好宏觀(guan)審慎(shen)管(guan)理與微觀(guan)審慎(shen)監管(guan)合(he)力，促進系(xi)統重要性保險公司穩健(jian)經(jing)營和高質量發展(zhan)(zhan)，不斷夯(hang)實(shi)金融(rong)體系(xi)穩定(ding)(ding)的基礎，更好支持經(jing)濟社會(hui)發展(zhan)(zhan)。

封面(mian)圖片來(lai)源：視覺中國-VCG41N923766082