谁偷走了中国精算师的奶酪？

2014年8月31日，第十二届全国人民代表大会常务委员会第十次会议通过了关于修改《中华人民共和国保险法》等五部法律的决定。

本次对《保险法》的修改，删除了第八十五条中所赋予精算师法定职责的条款，亦即去掉了“经国务院保险监督管理机构认可的精算”这几个字。

为了有助于我国精算工作者全面理解和思考这一修改的实际含义及其影响，以下罗列不同版本的我国《保险法》相应条款，稍加注释，然后罗列一些海外保险法律中的对应条款，由读者自己去对照和思考。

《保险法（1995）》第119条：经营人身保险业务的保险公司，必须聘用经金融监督部门认可的精算专业人员，建立精算报告制度。

（编者注：精算师的法定职责仅限于人身保险领域。）

《保险法（2003）》第121条：保险公司必须聘用经保险监督管理机构认可的精算专业人员，建立精算报告制度。

（编者注：精算师的法定职责扩展至整个保险领域。）

《保险法（2009）》第85条：保险公司应当聘用经国务院保险监督管理机构认可的精算专业人员，建立精算报告制度。

保险公司应当聘用专业人员，建立合规报告制度。

（编者注：两个改变，一是学法律、负责公司合规事务的专业人员挤进来了，二是将“必须”改成了“应当”。）

《保险法（2014）》第85条：保险公司应当聘用专业人员，建立精算报告制度和合规报告制度。

（编者注：法律工作者与精算师完全平行了，都是“专业人员”，各自的专业资格由各自的专业团体认定。）

早知如此，何必当初？难道当初只是为了“扶上马，走一程”？现在可以交给“市场”调节了？

还是看看其它市场的情况如何吧。本文不作翻译，也不作评论。

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香港《保险公司条例（2013年修订）》

第15条：核數師及精算師的委任

（1）每名保險人須委任─

（b）（如保險人經營長期業務）一名具有訂明資格或保險業監督可接受的精算師，作為保險人的精算師，而當任何上述的委任終結，保險人須在切實可行範圍內盡快作出新的委任。

（2）根據─

（b）第（1）（b）款作出首次的委任─

（i）如保險人在本條例的生效日期時已經營長期業務，須在自該生效日期起計1個月內作出；

（ii）如保險人在該生效日期後才開始經營長期業務，則須在自開始如此經營起計1個月內作出。

（3）保險人根據第（1）款作出委任，須在自作出委任起計1個月內，向保險業監督送達一份通知書，說明該項事實以及獲委任者的姓名及資格。

（5）任何保險人不遵從本條任何條文，即屬犯罪，可處第4級罰款，而在該項罪行持續期間，另加每日罰款$1000。（由1993年第59號第6條修訂；由1996年第35號第11條修訂）

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英国《金融服务与市场法（FSMA，2000）》

Auditors and Actuaries

Appointment

340 (1) Rules may require an authorised person, or an authorised appointment person falling within a specified class—

(a)  to appoint an auditor, or

(b)  to appoint an actuary,

if he is not already under an obligation to do so imposed by another enactment.

(2) Rules may require an authorised person, or an authorised person falling withina specified class—

(a) to produce periodic financial reports; and

(b) to have them reported on by an auditor or an actuary.

(3) Rules may impose such other duties on auditors of, or actuaries acting for,authorised persons as may be specified.

(4) Rules under subsection (1) may make provision—

(a) specifying the manner in which and time within which an auditor or actuary isto be appointed;

(b) requiring the Authority to be notified of an appointment;

(c) enabling the Authority to make an appointment if no appointment has been madeor notified;

(d) as to remuneration;

(e) as to the term of office, removal and resignation of an auditor or actuary.

(5) An auditor or actuary appointed as a result of rules under subsection (1), or on whom duties are imposed by rules under subsection (3)

(a) must act in accordance with such provision as may be made by rules; and

(b) is to have such powers in connection with the discharge of his functions as may be provided by rules.

(6) In subsections (1) to (3) “auditor” or “actuary” means an auditor, or actuary,who satisfies such requirements as to qualifications, experience and othermatters (if any) as may be specified.

(7) “Specified” means specified in rules.

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澳大利亚《保险法（1973，2012年修订）》

Part IV — Auditors, actuariesand accounts

Division 1—The auditors andactuary of a general insurer

39.  Requirement for general insurers to have anauditor and actuary

(1) A general insurer must have:

(a) an auditor appointed by the insurer; and

(b) an actuary appointed by the insurer.

(2) Within 6 weeks after a person stops being the principal auditor or the actuary of a general insurer, the general insurer must appoint another person to be the principal auditor or the actuary.

(3) A general insurer must not appoint a person as an auditor or actuary of the insurer unless:

(a) the insurer is reasonably satisfied that the person meets the eligibility criteria for such an appointment set out in the prudential standards; and

(b) no order is in force under section 44 disqualifying the person from holding such an appointment.

(4) An appointment of a person as the principal auditor or the actuary of a general insurer cannot take effect while an appointment of another person in that position is current.

Division 4—Role of auditor andactuary of a general insurer

49K Actuary’s role

(1) The actuary of a general insurer appointed in accordance with section 39 must:

(a) perform for the insurer the functions of an actuary set out in the prudential standards; and

(b) prepare,and give to the insurer, the reports (if any) required by the prudential standards to be prepared by the actuary.

(2) The general insurer must make the arrangements that are necessary to enable theactuary to do those things.

(3) The reports that the prudential standards require the actuary to prepare must deal with all of the matters required by the prudential standards to be dealt with in the reports.

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日本《保险业法（2007修订）》

(Appointment of actuary, etc.)  

Article 120

(1) The board of directors of an Insurance Company (limited to a Life Insurance Company or a Non-Life Insurance Company meeting the requirements specified by a Cabinet Office Ordinance. The same shall apply in the paragraph (3) and in Article 122) shall appoint an actuary to Participate in the matters specified by a Cabinet Office Ordinance as actuarial matters pertaining, among others,to the method of calculating insurance premiums.

(2) The actuary shall be a person with necessary knowledge and experience with regard to actuarial science who meets the requirements specified by a Cabinet Office Ordinance.

(3) An insurance company shall, when it has appointed an actuary or when its actuary has left his/her office, notify the Prime Minister thereof without delay, pursuant to the provisions of a Cabinet OfficeOrdinance.

(Actuary's Duties)  

Article 121

(1) The actuary shall, for each accounting period,check the following matters pursuant to the provisions of a Cabinet Office Ordinance and submit to the board of directors a written opinion describinghis/her findings:

(i) Whether the policy reserve pertaining to the insurance contracts specifiedby a Cabinet Office Ordinance has been funded according to sound actuarial practice;

(ii) Whether policy dividends or dividends of surplus to members have been distributed in a fair and equitable manner; and

(iii)  Any other matter specified by a Cabinet Office Ordinance.

(2) The actuary shall, without delay following the submission to the board of directors of the written opinion set forth in the preceding paragraph, submit a copy of the written opinion to the Prime Minister.

(3) The Prime Minister may request the actuary to provide explanations about the copy of his/her written opinion set forth in the preceding paragraph and to present an opinion on any other matter in the scope of his/her duties.

(4) In addition to what is provided for in the preceding three paragraphs, any necessary matter regarding the written opinion set forth in paragraph (1) shall be specified by a Cabinet Office Ordinance.