摘要：保险业作为经营风险的特殊行业，其是否具有偿付能力，意义十分重大，保障和增强保险公司的偿付能力也成为了保险监管工作的核心内容。本文以偿付能力监管为主要研究对象，主要研究我国保险公司偿付能力监管；接着分别解释了偿付能力的概念和经济含义以及影响偿付能力的风险；之后介绍了偿付能力监管的内容概况。发现了我国保险公司在偿付能力监管上计算方法不科学、监管手段不全面以及信息披露制度不完善。提出建立我国保险公司偿付能力评级制度；建立科学的监管信息系统；完善监管手段。提出了我国应建立保险公司偿付能力监管评级制度、完善保险会计准则建设及加强保险公司内部控制的偿付能力监管制度建设；采用动态监管与静态监管的制度。

关键词：风险 偿付能力 偿付能力监管

Abstract：The insurance industry as a special industry operating risk, whether the solvent, the great significance, safeguard and enhance the solvency of insurance company has become the core content of the insurance supervision. With solvency regulation as the main research object, this paper mainly studies our country insurance company solvency regulation; Then explain the concept of solvency and economic meaning and influence of solvency risk; After introduced the profile of the content of the solvency regulation. Discovered our country insurance company on the solvency regulation calculation method is not scientific, regulatory means incomplete and imperfect information disclosure system. Proposed our country insurance company solvency ratings system; Establish a scientific supervision information system; Perfect the regulation means. Proposed our country should establish the insurance company solvency regulatory rating system, perfecting the accounting standards for insurance construction and strengthen the supervision of the solvency of insurance company internal control system construction; A dynamic regulation and static supervision system.

Key Words：risk  solvency  solvency supervision