\u3010\u5de5\u5546\u6642\u5831\uff0f\u6587\uff0f\u9673\u5f65\u5fd7 \u9022\u7532\u5927\u5b78\u8ca1\u52d9\u5de5\u7a0b\u8207\u7cbe\u7b97\u5b78\u58eb\u5b78\u4f4d\u5b78\u7a0b\u526f\u6559\u6388\u3001\u91d1\u878d\u79d1\u6280\u7814\u7a76\u4e2d\u5fc3\u4e3b\u4efb\u30112022-10-21<\/p>\n
\u91d1\u7ba1\u6703\u65bc\u65e5\u524d\u5ba3\u5e03\u4fdd\u96aa\u696d\u53ef\u4ee5\u9032\u884c\u91d1\u878d\u8cc7\u7522\u91cd\u5206\u985e\uff0c\u907f\u514d\u90e8\u5206\u58fd\u96aa\u516c\u53f8\u6de8\u503c\u6bd4\u7387\u82e5\u662f\u6301\u7e8c\u4f4e\u65bc3\uff05\uff0c\u5f8c\u7e8c\u53ef\u80fd\u9762\u81e8\u76e3\u7ba1\u6a5f\u95dc\u8981\u6c42\u5f37\u8feb\u589e\u8cc7\u3001\u505c\u552e\u5546\u54c1\u8207\u9650\u5236\u8cc7\u91d1\u4f7f\u7528\u7b49\u63aa\u65bd\uff0c\u6b64\u9805\u898f\u5b9a\u7684\u653e\u5bec\u5f15\u8d77\u4e86\u5ee3\u6cdb\u7684\u8a0e\u8ad6\uff0c\u85c9\u7531\u68b3\u7406\u6b64\u6b21\u6de8\u503c\u5371\u6a5f\u7684\u8108\u7d61\uff0c\u4e26\u5f9e\u4eca\u5e74\u8afe\u8c9d\u723e\u7d93\u6fdf\u5b78\u734e\u5f97\u4e3b\u7684\u7814\u7a76\u8ca2\u737b\uff0c\u6211\u5011\u53ef\u4ee5\u53cd\u601d\u76e3\u7406\u6a5f\u95dc\u7684\u4f5c\u6cd5\uff0c\u80fd\u5426\u66f4\u70ba\u7a69\u56fa\u6c11\u773e\u5c0d\u4fdd\u96aa\u696d\u7684\u4fe1\u4efb\u3002<\/p>\n
\u7a2e\u7a2e\u539f\u56e0\u9020\u6210\u81fa\u7063\u90e8\u5206\u58fd\u96aa\u516c\u53f8\u5728\u524d\u9663\u5b50\u9762\u81e8\u8457\u8cc7\u672c\u4e0d\u8db3\u7684\u554f\u984c\uff1a<\/p>\n
\u9996\u5148\uff0c\u70ba\u4e86\u57282026\u5e74\u63a5\u8ecc\u570b\u969b\u4fdd\u96aa\u76e3\u7406\u5b98\u5354\u6703\u7684\u4fdd\u96aa\u8cc7\u672c\u6a19\u6e96\uff08Insurance Capital Standard\uff09\uff0c\u4fdd\u96aa\u6cd5\u7b2c143-4\u689d\u5728\u53bb\u5e74\u4fee\u6b63\uff0c\u5c07\u4fdd\u96aa\u516c\u53f8\u7684\u6de8\u503c\u6bd4\u7387\u7d0d\u5165\u76e3\u7406\u6307\u6a19\u3002<\/p>\n
\u7136\u800c\uff0c\u4eca\u5e74\u7f8e\u570b\u5feb\u901f\u5347\u606f\u52a0\u4e0a\u70cf\u4fc4\u6230\u722d\u7206\u767c\uff0c\u80a1\u7968\u5e02\u5834\u8207\u50b5\u5238\u5e02\u5834\u540c\u6642\u5927\u5e45\u5d29\u8dcc\uff0c\u9020\u6210\u8cc7\u7522\u5feb\u901f\u6e1b\u5c11\uff0c\u800c\u53f0\u7063\u58fd\u96aa\u516c\u53f8\u4f9d\u7167IFRS9\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\u8cc7\u7522\uff0c\u82e5\u4e0d\u662f\u5c07\u8cc7\u7522\u5217\u70ba\u4f9d\u6524\u92b7\u5f8c\u6210\u672c\u8861\u91cf\uff08AC\uff09\uff0c\u5247\u9700\u8981\u5373\u6642\u8a8d\u5217\u640d\u5931\uff0c\u82e5\u4fdd\u96aa\u516c\u53f8\u5728\u4e4b\u524d\u4e26\u672a\u5c07\u9577\u671f\u8cc7\u7522\u5217\u70baAC\uff0c\u5728\u76ee\u524d\u7684\u7d93\u6fdf\u666f\u6cc1\u4e0b\uff0c\u8cc7\u7522\u5c07\u5927\u5e45\u6e1b\u5c11\uff0c\u9762\u81e8\u8cc7\u672c\u4e0d\u8db3\u7684\u554f\u984c\u3002<\/p>\n
\u5f9e\u8ca0\u50b5\u9762\u770b\uff0c\u7576\u5229\u7387\u4e0a\u5347\u6642\uff0c\u7406\u8ad6\u4e0a\u58fd\u96aa\u516c\u53f8\u8ca0\u50b5\u4e5f\u6e1b\u5c11\uff0c\u539f\u672c\u5c07\u4f7f\u5f97\u6de8\u503c\u6bd4\u7387\u7684\u5206\u5b50\u8207\u5206\u6bcd\u540c\u6642\u6e1b\u5c11\uff0c\u4f46\u662f\u5f9e\u91d1\u7ba1\u6703\u898f\u5b9a\u4f86\u770b\uff0c\u8ca0\u50b5\u9762\u662f\u9810\u8a08\u65bc2026\u5e74\u624d\u9808\u4f9d\u64daIFRS 17\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\uff0c\u6b64\u8209\u539f\u5148\u610f\u5728\u964d\u4f4e\u4fdd\u96aa\u516c\u53f8\u65e9\u5e74\u92b7\u552e\u7684\u9ad8\u9810\u5b9a\u5229\u7387\u4fdd\u55ae\u96b1\u542b\u7684\u9f90\u5927\u8ca0\u50b5\u6210\u672c\u58d3\u529b\u3002<\/p>\n
\u4f46\u5728\u7576\u4e0b\u8cc7\u7522\u5927\u5e45\u6e1b\u5c11\u6642\uff0c\u4fdd\u96aa\u516c\u53f8\u7684\u8ca0\u50b5\u537b\u7121\u6cd5\u540c\u6642\u6839\u64da\u516c\u5141\u50f9\u503c\u8abf\u6574\u4e0b\u964d\uff0c\u4f7f\u5f97\u8a31\u591a\u516c\u53f8\u6de8\u503c\u6bd4\u7387\u5feb\u901f\u903c\u8fd1\u751a\u81f3\u8d85\u904e\u4e86\u76e3\u7406\u6307\u6a19\u7684\u7d05\u7dda\u3002\u539f\u5148\u7684\u91d1\u878d\u76e3\u7406\u76ee\u7684\uff0c\u662f\u5e0c\u671b\u53f0\u7063\u58fd\u96aa\u516c\u53f8\u9010\u5e74\u8207\u570b\u969b\u76e3\u7ba1\u5236\u5ea6\u63a5\u8ecc\uff0c\u9010\u6b65\u63d0\u5347\u53f0\u7063\u4fdd\u96aa\u696d\u7af6\u722d\u529b\uff0c\u4f46\u8fd1\u65e5\uff0c\u95dc\u65bc\u6de8\u503c\u6bd4\u7387\u7684\u8a0e\u8ad6\uff0c\u53cd\u800c\u8b93\u6c11\u773e\u5931\u53bb\u5c0d\u4fdd\u96aa\u516c\u53f8\u7684\u4fe1\u5fc3\u3002<\/p>\n
\u6211\u5011\u53ef\u4ee5\u5f9e\u4eca\u5e74\u7684\u8afe\u8c9d\u723e\u7d93\u6fdf\u5b78\u734e\u5f97\u4e3b\u7684\u767c\u73fe\u9032\u884c\u53cd\u601d\uff0c\u67cf\u5357\u514b\uff08Ben Bernanke\uff09\u7684\u7814\u7a76\u767c\u73fe\uff0c\u7576\u9280\u884c\u5927\u898f\u6a21\u5012\u9589\u5f8c\uff0c\u91d1\u878d\u5e02\u5834\u5fc5\u9808\u82b1\u8cbb\u66f4\u9577\u7684\u6642\u9593\u6062\u5fa9\u4fe1\u7528\u4e2d\u4ecb\u7684\u5c08\u696d\u80fd\u529b\uff0c\u4e5f\u5c0e\u81f41930\u5e74\u4ee3\u6301\u7e8c\u4e86\u9577\u9054\u5341\u5e74\u7684\u7f8e\u570b\u7d93\u6fdf\u5927\u856d\u689d\u3002<\/p>\n
\u5982\u4eca\u653f\u5e9c\u5728\u7d93\u6fdf\u74b0\u5883\u5287\u70c8\u8b8a\u52d5\u4e0b\uff0c\u5141\u8a31\u4fdd\u96aa\u516c\u53f8\u53ef\u4ee5\u9032\u884c\u91d1\u878d\u8cc7\u7522\u91cd\u5206\u985e\uff0c\u5f9e\u516c\u5e73\u6027\u4f86\u8861\u91cf\uff0c\u5c0d\u65bc\u524d\u5169\u5e74\u4eab\u53d7\u8cc7\u7522\u5347\u503c\u8a8d\u5217\u7372\u76ca\uff0c\u5982\u4eca\u53c8\u56e0\u70ba\u898f\u7bc4\u6539\u8b8a\uff0c\u53ef\u4ee5\u4e0d\u9700\u5373\u6642\u8a8d\u5217\u640d\u5931\u7684\u58fd\u96aa\u516c\u53f8\u3002\u5c0d\u65bc\u539f\u5148\u5df2\u7d93\u5c07\u8f03\u591a\u8cc7\u7522\u5217\u70baAC\u7684\u4fdd\u96aa\u516c\u53f8\u800c\u8a00\uff0c\u4e0d\u514d\u89ba\u5f97\u6709\u5931\u516c\u5e73\u3002\u4f46\u662f\u8003\u91cf\u53ef\u80fd\u9020\u6210\u66f4\u56b4\u91cd\u7684\u91d1\u878d\u5371\u6a5f\uff0c\u4ee5\u53ca\u5f8c\u7e8c\u91cd\u5efa\u6c11\u773e\u5c0d\u4fdd\u96aa\u7684\u4fe1\u5fc3\u7684\u6602\u8cb4\u6210\u672c\uff0c\u78ba\u5be6\u662f\u53ef\u884c\u4f5c\u6cd5\u4e4b\u4e00\u3002<\/p>\n
\u5f9e\u8afe\u8c9d\u723e\u7d93\u6fdf\u5b78\u734e\u53e6\u5916\u5169\u4f4d\u5f97\u4e3b\u6234\u8499\uff08Douglas Diamond\uff09\u4ee5\u53ca\u8fea\u5e03\u7dad\u683c \uff08Philip Dybvig\uff09\u57281983\u5e74\u63d0\u51fa\u7684\u7814\u7a76\u8aaa\u660e\uff0c\u9280\u884c\u4f5c\u70ba\u91d1\u878d\u4e2d\u4ecb\u6a5f\u69cb\uff0c\u63d0\u4f9b\u8cc7\u91d1\u6d41\u52d5\u6027\u63d0\u9ad8\u6574\u9ad4\u793e\u6703\u798f\u5229\u3002<\/p>\n
\u4f46\u662f\u7576\u91d1\u878d\u5371\u6a5f\u767c\u751f\u6642\uff0c\u5c0d\u65bc\u91d1\u878d\u6a5f\u69cb\u7684\u4e0d\u4fe1\u4efb\uff0c\u53ef\u80fd\u5c0e\u81f4\u9280\u884c\u64e0\u514c\uff0c\u9023\u7d2f\u8ca1\u52d9\u5065\u5168\u7684\u91d1\u878d\u6a5f\u69cb\u767c\u751f\u5012\u9589\uff0c\u4ed6\u5011\u7684\u767c\u73fe\u4e5f\u8aaa\u660e\u7dad\u6301\u6c11\u773e\u5c0d\u91d1\u878d\u6a5f\u69cb\u4fe1\u4efb\u7684\u91cd\u8981\u6027\u3002<\/p>\n
\u540c\u7406\uff0c\u4fdd\u96aa\u516c\u53f8\u505a\u70ba\u98a8\u96aa\u7ba1\u7406\u5c08\u5bb6\uff0c\u662f\u63d0\u4f9b\u98a8\u96aa\u5206\u6563\u4e2d\u4ecb\u529f\u80fd\uff0c\u5e6b\u52a9\u63d0\u5347\u6c11\u773e\u7684\u793e\u6703\u798f\u5229\uff0c\u4f46\u662f\u6b64\u529f\u80fd\u662f\u4ee5\u6c11\u773e\u5c0d\u65bc\u4fdd\u96aa\u516c\u53f8\u7684\u4fe1\u4efb\u70ba\u524d\u63d0\u3002<\/p>\n
\u5118\u7ba1\u58fd\u96aa\u696d\u7684\u6de8\u503c\u6bd4\u7387\u904e\u4f4e\u5371\u6a5f\u5df2\u7d93\u89e3\u6c7a\uff0c\u7522\u96aa\u696d\u9632\u75ab\u4fdd\u55ae\u4e8b\u4ef6\u4e5f\u5373\u5c07\u843d\u5e55\uff0c\u4f46\u662f\u5f9e9\u6708\u58fd\u96aa\u696d\u65b0\u5951\u7d04\u4fdd\u8cbb\u4ee5\u53ca\u5e02\u5834\u89c0\u5bdf\uff0c\u6211\u5011\u53ef\u4ee5\u767c\u73fe\u9084\u662f\u6709\u8a31\u591a\u6c11\u773e\u5c0d\u4fdd\u96aa\u516c\u53f8\u662f\u6c92\u6709\u4fe1\u5fc3\u7684\uff0c\u5c0d\u65bc\u4fdd\u96aa\u516c\u53f8\u8207\u76e3\u7ba1\u55ae\u4f4d\u800c\u8a00\uff0c\u5982\u4f55\u63d0\u5347\u81fa\u7063\u6c11\u773e\u5c0d\u65bc\u4fdd\u96aa\u516c\u53f8\u7684\u4fe1\u4efb\uff0c\u662f\u66f4\u91cd\u8981\u7684\u4e00\u4ef6\u4e8b\u60c5\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
\u3010\u5de5\u5546\u6642\u5831\uff0f\u6587\uff0f\u9673\u5f65\u5fd7 \u9022\u7532\u5927\u5b78\u8ca1\u52d9\u5de5\u7a0b\u8207\u7cbe\u7b97\u5b78\u58eb\u5b78\u4f4d\u5b78\u7a0b\u526f\u6559\u6388\u3001\u91d1\u878d\u79d1\u6280\u7814\u7a76\u4e2d\u5fc3\u4e3b\u4efb\u30112022-10-21 … Read More »\u5f9e\u8afe\u734e\u5f97\u4e3b\u8ca2\u737b\u53cd\u601d\u58fd\u96aa\u696d\u76e3\u7406<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":70,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,2],"tags":[],"class_list":["post-2640","post","type-post","status-publish","format-standard","hentry","category-taiwan","category-news"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/comments?post=2640"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2640\/revisions"}],"predecessor-version":[{"id":2641,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/2640\/revisions\/2641"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=2640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=2640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=2640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}