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美国是最早发展专业自保公司的国家,也是这方面理论最全面的国家,很多国家相关法规都是参照美国制定的。美国判例法体系专业自保公司理论是美国法院裁决的参考和依据,这些理论包括保险属性定义理论、独立实体理论、经济家庭理论、资产负债表测试方法、第三方业务测试方法、实质重于形式原则。本文对这些理论和原则的产生、含义及意义进行了详细阐述以期对我国专业自保公司的监管提供借鉴。
The United States is the earliest country to develop a professional self-protection company. It is also the country with the most comprehensive theory in this regard. Many relevant laws and regulations are formulated by reference to the United States. American case law system of professional self-protection company theory is the reference and basis of the American court ruling. These theories include insurance attribute definition theory, independent entity theory, economic family theory, balance sheet test method, third-party business test method, in principle. This paper elaborates on the origin, meaning and significance of these theories and principles in order to provide reference for the supervision of professional self-insurance companies in China.