国际金融危机后,二十国集团(G20)和金融稳定理事会(FSB)要求相关国际组织吸取危机教训,对银行业、证券业和保险业等国际监管准则进行修订。与银行业相比,保险业受本次金融危机的影响较小,但一些大量开展非传统保险业务(如CDS等)而未受到有效监管的保险公司仍遭受巨大损失。这不仅暴露出保险公司治理和风险管理的不足,也表明保 After the global financial crisis, the G20 and the Financial Stability Board (FSB) demanded that the relevant international organizations draw lessons from the crisis and revise international regulatory standards such as banking, securities and insurance. Compared with the banking sector, the insurance industry was less affected by the current financial crisis. However, some insurers, which have conducted extensive non-traditional insurance business such as CDS but have not been supervised effectively, still suffered huge losses. This not only exposed the lack of insurance company governance and risk management, but also that Paul