| Summary: | 碩士 === 東吳大學 === 會計學系 === 93 === The financial institution is a public weapon of the social credit. In order to prevent the financial institution from getting into too risky businesses excessively, the Financial Supervisory Committee has substantiated its own capital structure of financial circles , managing the physique sounding had already become the control focal point that financial administrative authority of various countries has paid attention to.
The main purpose of this research is to probe into the relevant regulations of our country’s insurance capital system with reference to other developed countries’ experience, and avoid destruction of the right foot standard validity of the capital that may result from the insurance arbitrage caused by implementation of the supervisory system.
The major influence of the supervising capital arbitrage is that it has destroyed the validity of the capital adequacy standard. Through managing capital arbitrage, the financial institution must use while reduce its legal supervisory risk significantly, but has not seldom even really reduced the economic risk of its whole at all. So, supervising capital arbitrage may conceal the true deteriorating financial situation of financial institutions. Because of the existence of large-scale production and range economy, and the international difference between accounting, supervising and legal systems, not all financial institutions can implement the supervision of capital arbitrage equally, this may cause the unequal competition too. Without considering suppressing the opportunity of capital arbitrage, the right foot will be demanded to do to most likely destroy the capital in the future Validity of a scrupulous policy tool.
The existence of any arbitrage chance, are all because of the same or similar price difference under the non- balanced states formed causes under different markets and environment of fixing the price. So, in respect to supervising capital arbitrage, only when manage the capital and require that it is unanimous with assesses the economic capital got and requires on the basis of the inside risk in the financial institution, and the capital about market risk , credit risks ,etc. requires that it is possible that there will not be arbitrage under the unified prerequisite , the problem may just get basic settlement too.
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