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我們就來研議一下這個因為現在執行已經有一定的經驗了嘛那一個月嘛 好不好可以一個月我們提報告給好 謝謝 謝謝主委那接下來呢最近其實討論度非常高就是有關於受險業的部分那受險業我們一直持續的寬容然後我們非常的體貼的政策逐漸的出爐"},{"start":107.814,"end":129.459,"text":"最近有關於匯率、會計變革的方案當中,壽險公會其實已經提出四個提案,一個是屬於AC項目的債券投資部分的攤銷評價,第二個部分是採取10年的匯率均價,這個部分是最前提到的,第三是地眼資產,第四是匯率的覆蓋法。"},{"start":130.839,"end":155.12,"text":"這公開提出這四個當中討論度比較高的話看起來是一跟四的這個部分但是顯然之前他提會對的這個部分是一個平均的年期把它拉長的情況底下他還是會隱藏一個風險也就是說當匯率劇烈變化的時候譬如講當初受到這個華盛頓廣場協議所造成的影響從40斗降到25%的時候這不是不可能"},{"start":155.82,"end":171.113,"text":"因為一般的說法現階段的這個川普他所發起的關稅戰在明年五月的時候鮑威爾如果卸任之後可能會發起所謂的匯率戰但是隱藏在這種風險的情況底下單純的把時間拉長或許還是有他的風險的存在"},{"start":171.713,"end":200.124,"text":"但是拉長的結果是不是能夠解決這個問題我想各方還有爭議我想就較於主委的部分工會提出的這四個方案當中會不會還有金管會的版本有第五個方案或者這四個方案當中您認為哪一個是比較適合哪一個比較符合現狀其實跟委員報告就是因為工會他是單純從業界的角度提出他們的這個看法我想這個就是他代表工會的立場"},{"start":201.324,"end":222.341,"text":"我想我們最近也廣泛的徵詢學界還有會計師界還有快言基金會這個權威機構的一些的意見他們給我們的很多非常寶貴更全面的意見有幾個重點就是說怎麼樣能夠真實的反映這個受審議的經營模式是一個最核心這個大家的共識就是說"},{"start":223.762,"end":248.754,"text":"現行而且我們從會計學界來看的話他們有個共識就是說現行的IAS21對於這些比如說我們以持有到期AC攤銷的債券本身如果一個是用歷史成本評價一個是用現實估計這就違反了會計最基本到底是歷史成本還是現實估計的概念所以他認為現行的制度大家有個共識是不合理而且不符合我們的這個"},{"start":249.494,"end":269.348,"text":"那至於剛剛就接下來這個不合理以後或不對的時候該用什麼方式來討論剛剛委員有提到就是說我綜合學界他們的看法還有就是會計世界大家比較大的共識還是比較傾向AC那個攤銷的方式讓它所謂的評價的基礎能夠變成一致但這個細節的部分也就是方案一嘛"},{"start":269.748,"end":287.191,"text":"就是AC的部分的債券投資的部分比較占比比較高剛剛委員提到說我們有沒有可能其他的看法這個就是要因為是公會是我剛才講是站在他的立場我們會再跟學界還有快原基金會這邊再做一些討論細節的部分我想這個觀念上就是說你該揭露的都要揭露只是說"},{"start":288.012,"end":304.959,"text":"要不要進損益表多少這個才能完成的就是完全的允當表達真實經營的模式我想這是我們所要探討的其實公會雖然是公會提出來但是四個意見當中也有學界的附身以第一個方案來說鄭定旺鄭教授就是滿認同第一方案的以前我們看會計"},{"start":306.9,"end":327.279,"text":"我們在念會計學的時候幾乎都是鄭定旺老師的書嘛 對不對所以說現在還是有一個比較大的呼聲依照剛剛主委的這個回答當中也可以顯現出來是第一個的可能性是獲得比較多專業團體還有公會團體的認同嘛好 那另外一個部分其實就最近來說的話我們金管會所提出來的有關於這個壽險體質的一個"},{"start":329.742,"end":347.478,"text":"這個變革的措施當中不論是會計接軌的這個IFR 17的在地化或過渡化的一個寬容措施也好或者這個匯率的會計的變革剛剛我們提到的部分也好甚至有討論到實質支付的漲價制度也好以至於非常期的保證利率的制度也好這些看起來"},{"start":349.11,"end":375.995,"text":"都是對業界非常的這個優しい非常的體貼也就是說非常的寬容也就是說都偏向於產業面但是本席要提醒這個主委另外一個部分我們除了對產業寬容之外我們更應該考慮到終極的目標要如何讓保護受益也就是說現階段的整個受險的過程當中您一直強調的也就是過度曝險"},{"start":379.401,"end":402.766,"text":"过度避险过度避险的原因就来自于过度曝险过度曝险的原因是来自于过度保障过度保障的原因是他想要过度吸金嘛也就是说过度这个避险是尾端的事情前头就是保险业者当初失衡的心态想要过度吸金而过度保障因此过度曝险然后才有过度避险的问题不是吗"},{"start":404.111,"end":419.7,"text":"對啊 結構上的原因在這邊嘛那您應該在考慮到末端的部分會計準則做一個定義上的調整的過程當中應該思考的它源頭的這個部分要怎麼做調整源頭的部分傳統的受險的比例只佔54%投資保險的部分還是39%啊"},{"start":421.421,"end":440.098,"text":"結果你讓他整個風險係數降低之後會不會讓他有恃無恐固態復發更加往海外投資對不對主委你要思考清楚當你這邊放的時候這邊有沒有可能收收跟放有沒有同時進行才能徹底改變他的體質"},{"start":441.119,"end":468.223,"text":"其實謝謝委員的關心我想剛才提到我有兩點稍微簡單說明一下我們剛才講的是寬容市場這樣我們從來都不認為這是所謂的因為我們是個制度的建立者我們是建立一個合理的制度剛才講的比如說剛剛匯率的問題就是你可以去問財務學者就知道他們現在避險叫做over hedge不是對的事情我們把它合理化而不是把它寬容化"},{"start":468.963,"end":483.039,"text":"這是重新定義化再來比如說剛才講那個比如說我們的那個接軌如果ICS接軌如果我們仔細研究的話新的制度非常的高那我們只是用時間換取空間讓它往上走其實也不是寬容"},{"start":483.82,"end":505.68,"text":"至少這四份來說對於業界基本而言相對而言是利多那我意思是說你如何讓多少的保護能夠相對有利多的狀況也就是說它目前為止還是投資型的占了高39%醫療型才4%而已我意思說站在一個保險業的一個真正的社會責任來說"},{"start":506.801,"end":524.286,"text":"他如何用商保来辅助健保应该是保险业应该做的事情对不对可是现实上我们看得到的长照险也好或者是失智险 失能险也好比例非常之低效果非常有限"},{"start":525.106,"end":549.197,"text":"保障啊 非常之少啊所以應該在這個過程當中我們在釋放出來這個政策調整的利多過程當中你要如何落實保護的權益能夠提升嘛是是是 這點其實委員剛剛提到我剛剛講說我們對於受險業體質強健的要求跟增加消費者的保護跟他的福利是不衝突的我想這件事情 剛剛委員的提點我們會來努力"},{"start":550.638,"end":571.503,"text":"是不衝突啊但是你要怎麼收怎麼放啊你不能這麼放了之後你將來收不回來我就講嘛你因為之所以過度避險的原因就是過度負險嘛你剛剛也回答其他委員說高達六成在海外投資居多嘛現階段我們想方設法就是要把海外的資金吸引回來進行公共投資"},{"start":572.463,"end":580.132,"text":"然後另外一部分呢我們也用這種方式如果說你把它完全把它去風險化或降低風險化的情況底下會不會減少他們吸引回來的一個可能性二來呢 是不是他們過度的吸金的結果也會造成過度曝險的這個結構性的改變這個部分也要我們去面對的啊主委"},{"start":593.847,"end":610.921,"text":"這個階段當中你有沒有可能要求這個海外投資或者是包括這個投資的項目保險的項目當中商業保險的部分把它做一個總額的管控把它一個降低另外保險的這個醫療險的部分要求一個提高"},{"start":611.181,"end":640.163,"text":"有沒有可能做這樣的政策要求其實這就是我們政策但是我們不會用限制我們會用其他的方式來去扭轉這個我在很多場合已經講過了就是要解決受險業的問題它是個慢性病必須要長期來調整對 但是主委主委你的政策目標也要揭示嘛你要說你是用鼓勵的方式你不用限制可是你現階段大家沒有看到你這個部分大家社會面所期待的保護所期待的醫療保險現階段跟社會市場需求落差"},{"start":640.683,"end":665.905,"text":"非常之大這個主要是剛才講說當然委員您剛才看到那個保費這個因為它是不同等比比如說很多的我們傳統型它是完全以理財投資為目的但看保費是不準的因為我們的醫療險都是紮紮實實的保費就跟你看意外險的保費從保費來看它其實保障額度很大但保費相對是比較少這樣比是看不出來我想說主要是我們要營造一個"},{"start":666.846,"end":683.034,"text":"公平的經營環境讓我們的商業保險能夠進入到這個領域來能夠跟我們的健保能夠相輔相成這件事情是我們要來做的然後你這個部分有沒有可能同時進行在這個部分同時要求"},{"start":683.494,"end":689.719,"text":"做一個體質的改善然後把它列為共同的政策目標我相信這會比較符合社會的期待我們會朝這個我們現在就在做了啦就已經在做這件事情我想委員的提點我們都會麻煩做更明顯一點啦好不好可以可以更明顯一點嘛這樣給他多一點壓力嘛"},{"start":701.129,"end":712.899,"text":"不要只是看到那個蘿蔔沒有想到後面可能會有棒子嘛其實我們棒子蘿蔔都有啦對啦 那一併接入嘛好不好主委 是的 謝謝好 謝謝郭國文委員接下來請賴會員委員質詢"}]}},"supported_relations":[],"relations":[]}