篇名 | 保險資金投資上市公司股票的監管定位及規範方向 |
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作者 | 高宇 |
中文摘要 | 走不出的低利率背景,經濟發展處於下行階段,投資於上市公司股票成為較好選擇。保險資金追求高回報符合資本的本性,但,保險制度的社會性又要求高收益的追求不能妨礙償付能力的安全性。由於相關實務處於不斷變動中,保險資金投資上市公司股票又涉及多方面的關係,本文僅對關聯交易報告、披露、分類監管等問題集中分析,從監管功能定位及規範設計方面討論保險資金投資上市公司股票監管的主要問題,希望對認識和處理相關實務有所幫助。 |
英文摘要 | The economic development is in the downturn, with the low interest rate background that cannot be avoided, thus investing in the stocks of listed companies naturally becomes a good choice. Insurance funds pursuing high returns gets in line with the nature of capital, however, the sociality of the insurance system requires that the pursuit of high returns must not hinder the security of solvency. As the relevant practices are constantly changing and the investment of insurance funds in listed companies involving many aspects, this paper only analyzes the issues of related party transactions reporting, disclosure and classification regulation. From two perspectives of regulatory function positioning and norm design, we discuss the main issues in the supervision of stocks of insurance funds invested in listed companies, hoping to help understand and deal with relevant practices. |
起訖頁 | 38-52 |
關鍵詞 | 保險資金、投資上市公司股票、關聯交易、公告、規範方向、Insurance Funds、Investment in Listed Companies’ Stocks、Related Party Transactions、Announcement、Norm Direction |
刊名 | 月旦民商法雜誌 |
出版單位 | 元照出版公司 |
期數 | 201903 (63期) |
DOI | 10.3966/172717622019030063003 複製DOI DOI申請 |
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