我国发展寿险信托问题研究

密级：学校代码：10075分类号：学号：20120415保险硕士专业学位论文学位申请人：刘惠先指导教师：赵雪燕副教授学位类别：硕士专业学位学科专业：保险硕士授予单位：河北大学答辩日期：二○一四年六月ClassifiedIndex：CODE：10075U.D.C：NO：20120415ADissertationfortheDegreeofM.InsuranceResearchonthedevelopmentoflifeinsurancetrustproblemsinChinaCandidate:LiuHuixianSupervisor:Prof.ZhaoXueyanAcademicDegreeAppliedfor:MasterDegreeSpecialty:InsuranceUniversity:HebeiUniversityDateofAccomplishment:June，2014摘要I摘要寿险信托是我国信保合作的又一新形式，它涉及到委托人、寿险公司、信托公司、信托受益人四个主体，需要签订寿险合同和信托合同，信托财产为保险金或者是有价值的保单，信托公司作为受托人对信托财产进行管理、运用，信托受益人在信托期限届满时从信托公司取得全部剩余保险金和投资收益。寿险信托因其强大的保障功能与投资保险和投资信托有很大的区别，随着市场经济的繁荣和人们现实生活的需要，构建寿险信托的呼声在我国越来越强烈。我国有不少保险集团向信托公司注资的案例，但是在我国大陆上真正实行寿险信托的公司是极少的。本文介绍了我国保险公司注资信托公司的案例，如：平安信托、中诚信托、国投信托等，但是它们对于寿险信托方面的合作仅仅停留在起步阶段。通过分析发现制约我国寿险信托发展的因素主要有：分业经营的金融市场不利于寿险信托的推进、针对寿险信托的法律和税制还未出台、寿险公司和信托公司的社会公众影响力比较低等，针对这些制约性因素，借鉴美国、日本、台湾等寿险信托发达地区的经验，提出了适合我国的寿险信托模式即可撤销他益信保险金寿险信托，接着从构建稳定有序的市场秩序、制定完备的寿险信托法律、强化寿险公司和信托公司信用评级等方面，对促进我国寿险信托的发展提出一些具有指导性的建议。关键词寿险信托信托契约信托受益人他益信寿险信托AbstractIIAbstractLifeinsurancetrustisoneofthenewformsinthedomesticmarketareaofthecooperationbetweentrustandinsurance,whichinvolvedfourcomponentsincludingcustomers,insurancecompanies,trustcompaniesandtrustbeneficiary.Inordertoensuretheimplementation,aninsurancecontractandatrustcontractmustbesigned,sothatthetrustpropertycanbeservedastheinsurancebenefitsorthevaluablepoliciesandthetrustcompanyisactedasatrusteetomanagethetrustpropertyforthebeneficiary.Additionally,attheexpirationofthetrustcontract,thetrustbeneficiarywillgainthefullbenefitwhichcontainstheremaininginsuranceandtheinvestmentreturns.Becauseofitspowerfulsecurityfunction,lifeinsurancetrustissignificantlydifferentwithinvestmentinsuranceandinvestmenttrust.Alongwiththeprosperityofmarketeconomyandtheincreasingrequirementofthetrue-life,theconstructionoflifeinsuranceisbecomingstrongerandstronger.Therearemanycasesthattheinsurancegroupsinjectingcapitalstothetrustcompany,however,it'srarethatthecompanyauthenticallyexecutingthelifeinsurancetrustinmainlandofChina.Thisarticleintroducethecasesthatchina'sInsurancecompaniespourfundingintothetrustcompanies,suchasthePingAnTrust,thePrudentialtrust,theNationalInvestmenttrust,etc.However,theircooperationonlystayintheinitialstage.Afterdoinganalysis,thefactorsthatrestrictingthedevelopmentoflifeinsurancetrustinChinamainlyinclude,theseparateoperationoffinancialbusinessmarketwhichhinderingthedevelopmentoflifeinsurance,thelakeofthelawonlifeinsurancetrustandtaxsystem,thelowersocialpublicinfluenceoflifeinsurancecompaniesandtrustcompanies.Inthisregard,referencingUSA,Japan,Taiwanasanexampleswhichwehavelearnedtheexperienceofdevelopedareas,themodelisthatrevocationusefultoothersoflifeinsurancetrust,weputforwardsomeinstructiveandoperablesuggestions,whichincludebuildingastableandorderlymarketorder,formulatingperfectlifeinsurancetrustlaw,andstrengtheningthecreditaboutLifeInsuranceCompanyandthetrustcompany,inordertoPromotethedevelopmentofChina'slifeinsurancetrusts.Theconvenienceisthatwecantaketargetedmeasures,whichwillmakeworkmoreoperationalandproductive.Keywordslifeinsurancetrusttrustcontractthetrustbeneficiaryusefultoothersoflifeinsurancetrust目录III目录第1章绪论..............................................................11.1研究背景和意义......................................................11.1.1研究背景........................................................11.1.2研究意义........................................................21.2国内外研究综述......................................................21.2.1国外研究综述....................................................21.2.2国内研究综述....................................................31.3研究内容、概念界定、研究方法与创新点................................41.3.1研究内容........................................................41.3.2相关概念界定....................................................51.3.3研究方法........................................................61.3.4创新点..........................................................6第2章我国发展寿险信托的意义和可行性....................................72.1我国发展寿险信托的意义..............................................72.1.1便于客户对保险金进行后续安排....................................72.1.2便于信托公司拓展信托资金来源....................................82.1.3便于寿险公司提高在同行业中的竞争力..............................92.1.4便于寿险公司融入混业经营的国际金融市场.........................102.2我国发展寿险信托的可行性...........................................102.2.1寿险信托具有合法性.............................................102.2.2寿险信托具有广阔的潜在市场.....................................122.2.3信托业已具规模为其发展奠定基础.................................13第3章我国寿险信托发展历程及存在的困境..................................163.1我国寿险信托发展历程...............................................163.1.119世纪末20世纪初产生.........................................163.1.2新中国成立后初步发展...........................................16目录IV3.1.320世纪末进入新的发展阶段......................................163.1.421世纪信保合作有了新突破......................................173.2我国寿险信托发展面临的困境.........................................183.2.1寿险信托的专门法律还未制定.....................................183.2.2寿险信托税制还未出台...........................................183.2.3缺乏经验数据与信誉保证....