한국 손해보험사의 해외 재보험거래의 효율성 분석 = Efficiency of Reassurance of Korean Insurance Firms - comparative study with French Insurance Firms -

다국어 초록 (Multilingual Abstract)

This paper examines the efficiency of reassurance of Korean insurance firms by comparing with the efficiency of reassurance of French firms. We compare cession and retention level of reassurance, forms of contracts, demand for reassurance with respect to their size of insurance firms. We find that there exists earnings management differences between the two countries. In contrast with France, Korean insurance firms are likely to transfer desirable risks and cede the risks to foreign reinsurers. This leads to increase deficits in reassurance accounts and aggravate earnings. The reciprocity is not a prevalent method of risks transferring. Korean insurance firms need to develop their own solution system to evaluate risks to avoid rate increases,
reduce cession to reinsurers, and increase retentions. Finally, they need to decrease debt level and increase
capital level to increase solvency.

목차 (Table of Contents)

• Abstract
• Ⅰ. 서론
• Ⅱ. 재보험에 관한 이론적 고찰
• Ⅲ. 한국 보험사의 재보험거래 동향
• Ⅳ. 프랑스 보험사의 재보험거래 동향
• Ⅴ. 결론
• 참고문헌