财务再保险起源于美国的非寿险市场,是非寿险公司希望得到再保险公司的财务援助,来降低因自然灾害发生、赔偿支付过多造成的财务亏损。自20世纪90年代以来,寿险公司也开始运用这种新型理财工具转移投资风险,调节原保险人财务状况,平衡利润和改善公司财务报表。财务再保险是指保险人与再保险人约定,保险人支付再保险费给再保险人,再保险人为保险人提供财务融通,并对于保险人因风险所致损失承担赔偿责任的行为。原保险人购买财务再保险的 Financial reinsurance originated in the United States non-life insurance market, non-life insurance companies hope to get reinsurance companies financial assistance to reduce the occurrence of natural disasters, compensation for financial losses caused by excessive payments. Since the 1990s, life insurers have also begun to use this new wealth management tool to divert investment risks, adjust the insurer’s financial position, balance profits and improve the company’s financial statements. Financial reinsurance refers to the agreement between the insurer and the reinsurer, the insurer pays the reinsurance reinsurance to the insurer, the reinsurer provides the insurer with the financial facility, and acts as the insurer liable for the damages caused by the risk. The original insurer to buy financial reinsurance