保险业的负债经营性使得保险人面对不可测定的风险。为分解过重的保险责任,保险实务中出现了再保险制度。该制度于1370年创始于意大利,首先运用于海上保险,18世纪末扩展到火灾保险,19世纪被引入到人身保险中。保险的原理功能在于化风险于无形,而再保险的出现使保险的危险分散功能得以进一步发挥:为保险公司提供专业的帮助手段,稳定保险公司的经营成果,以提供融资支持为途径,提高保险公司的偿付能力。近年来,商品经济与保险发展的互动性,使得再保险合同的 The liability business of the insurance industry exposes the insurer to risks that can not be measured. In order to break down the heavy insurance liability, there is a reinsurance system in the insurance practice. Originally created in Italy in 1370, the system was first applied to maritime insurance, extended to fire insurance in the late 18th century and into personal insurance in the 19th century. The principle of insurance function lies in that the risk is invisible, and the emergence of re-insurance further diversifies the functions of insurance: providing professional help to insurance companies, stabilizing the operating results of insurance companies, providing financing support and enhancing insurance companies Solvency. In recent years, the interactive development of commodity economy and insurance makes the reinsurance contract