보험권 목표기금제 도입방안에 관한 연구 - 보험수리모델을 중심으로 -

Abstract

본 연구에서는 보험권 목표기금산출을 위한 보험수리모델의 필요성을 설명하고 보험수리모델을 이용하여 예금보험의 손실액분포를 도출한후 적정목표기금을 산출하였다. 또 적정목표기금 산출을 기초로 목표기금제도의 도입시 운용방안에 대하여 고찰하였다 본연구 결과에 의하면 그동안 생보사가 부담한 예금보험요율은 그 책정근거가 불합리하며 국제적 기준에서 볼 때도 너무나 과도한 것으로 평가된다. 따라서 향후 생보사들의 목표기금과 예금보험료 산출방식에 대한 정책당국의 합리적인 검토가 있어야 할 것이다.

This paper introduces the actuarial model to calculate the target fund for the insurance industry. Employing the actuarial model, the loss distribution of the Deposit Insurance Corporation is estimated and an appropriate target fund is proposed. Based on the appropriate target fund, some aspects of introducing the target fund are discussed.The characteristics of insurance business should be considered to build up the target fund model for the insurance industry. The loss rate, the mismatching risk of asset and liability, the lapse ratio, the rate of new business, the expense rate and the quality of products in force should be considered as factors to estimate the loss distribution of Deposit Insurance Corporation. Futhermore the market value of liability and goodwill of an insurance company are needed to calculate the accurate loss distribution. The actuarial model can consider all these factors to calculate appropriate target fund for the insurance industry. This study shows that the current deposit insurance premium is not based on the right model and is too high compared with the countries which already have target fund system.