新修订的《中华人民共和国保险法》把对保险消费者权益的保护摆到 一个前所未有的高度。其着力构建的保险公司破产清算制度为我国保险 业的市场化和规范化发展提供了更加完备的制度保障。尽管如此,由于 保险公司破产清算是一个多方参与、利益博弈的过程。税务机关、劳动 者、保险消费者、其他债权人等主体都参与其中。保险公司利益与代表 国家的税务机关、劳动者、保险消费者、其他债权人利益存在冲突。我 国《破产法》、《保险法》等相关法律制度应以维持社会稳定和信用良性 循环为目的,在坚持破产债权平等基础上,考虑社会整体利益,对传统 的公平受偿原则加以修正,保障作为弱势群体的保险消费者合法权益, 并从类别化保险消费者,完善保险金优先受偿权的适用情形;完善限制 非破产清偿制度;完善保险保障基金制度等方面入手,进行制度设计。
The new Insurance Law put the protection of the rights and interests of insurance consumers to an unprecedented height. The system of bankruptcy and liquidation of insurance companies, which is focused on the construction of insurance companies, provides a more comprehensive system guarantee for the marketization and standardization of the insurance industry in china. Nevertheless, Bankruptcy liquidation of insurance companies is a process of multi participation and benefit gambling. Tax authorities, workers, insurance consumers, other creditors and other subjects are involved. The interests of insurance companies conflict with the interests of the tax authorities, workers, consumers and other creditors who represent the state. TheBankruptcy law,Insurance lawand other relevant laws and regulations of China should be to maintain social stability and a virtuous cycle of credit for the purpose, adhere to the bankruptcy claims on the basis of equality, considering the interests of the whole society, the traditional fair compensation principle to be amended, from the category of insurance consumers, perfect applicable circumstances insurance priority right; improve the limits of non-bankruptcy liquidation system; perfecting the insurance guarantee fund system and other aspects of system design.