| 關 鍵 詞： |
金融與商業分離；保險控股公司系統監理法；股東適格性；穿透式監管；股權代持 |
| 中文摘要： |
本文旨在以比較法之方法，研究台灣與大陸對於保險業股權監管之規範與問題，並參酌美國與國際保險監理官協會之規範，對台灣法制提出建議。本文乃先從金融與商業原則切入，以釐清股權與股東適格性監理之法理依據。再介紹台灣與大陸的現行規範以及重要案例，並分析歸納其監理之特色與不足之處。本文認為，台灣規範在內涵與體系上尚有不足，也恐未能符合監理之需要。台灣與大陸目前之監理規範頗為嚴格，而有不符合比例原則之嫌疑。大陸之規範，包含對股東有更詳細之分類、認定控制股東之持股比例較低、禁止股權移轉之期限較短、並有實質認定之替代方式、穿透性監管之規定等等，均值得台灣參考。台灣之五大審查原則範圍廣泛，標準與內容應有進一步明確之空間，且應檢討將政府除外之必要性。最後，就代持股權契約而言，目前應認為並非當然無效較妥。
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| 英文關鍵詞： |
separation of banking and commerce；insurance holding company system regulatory act；fit and proper criteria of shareholder；pass-through regulation；entrusted shareholding agreement |
| 英文摘要： |
The aim of this paper is to present a comparative analysis of the regulations of insurance enterprises in Taiwan and mainland China with reference to the regulations of the United States and International Association of Insurance Supervisors to determine best practices to recommend for Taiwan. This article begins with an analysis of the separation of banking and commerce to clarify the legal foundation of the “fit and proper” criteria for shareholders. Subsequently, this paper introduces the current regulations and leading cases of Taiwan and mainland China and identifies deficiencies in their regulations. Both Taiwan and mainland China have strict regulations that fail to satisfy the proportionality principle. Mainland China’s regulatory regime is arguably a model for Taiwan in that it includes more categories of shareholders, a lower threshold for being a controlling shareholder, a shorter prohibition period for transferring shares, numerous criteria, and a pass-through regulation. Taiwan’s five principles for reviewing the fitness and propriety of a shareholder are comprehensive, but their criteria and contents can be further expounded. We also suggest eliminating the exclusion for government. Finally, we argue that an entrusted shareholding agreement should not be regarded as null and void under civil law.
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| 目 次： |
壹、前言
貳、產金分離原則於保險業之適用
一、產金分離原則之意義
二、由產入保：保險業股權變動之監理規範
三、由保入產：保險業資金運用於股權投資之問題
參、台灣保險業股權監理規範與問題
一、現行規範
二、案例
三、評釋
肆、中國大陸保險業股權監理規範與問題
一、現行規範
二、案例
三、股權代持之問題
伍、比較分析與對台灣法之建議
一、整體架構
二、規範強度與比例原則
三、明確性問題
四、股東之分類與要件
五、實質審查標準與股東適格性
六、股權代持契約之效力
陸、結論
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