First of all, this project studies theoretical foundations relating to the collection of the insurance security fund, analyzes and compares foreign collecting systems of the fund, as well as sums up general collecting practices of different countries for the insurance security fund. From the perspective of basic elements of fund collecting and actual conditions of China, this project reviews international practices and explores the establishment of a collecting system for the insurance security fund that is commensurate with China’s actual conditions. On this basis, this project discusses moderate sizes of the property and life insurance security funds by analyzing the influencing factors and simulating the bailout scenarios (for further details, see the Moderate Size of China Insurance Security Fund: Analysis and Measurement, by Yan Jianjun, published on the Insurance Research, Issue 4 of 2012).

Secondly, the project analyzes the pros and cons of payment bases under different insurance premiums, performs the empirical analysis of the concept of defining the liability reserve as the payment base, and puts forward the design plan to implement the fund payment by insurance and premium rate of companies at an appropriate time based on internal ratings of the insurance regulator. 

Finally, the project mainly studies several practical issues relating to the collection of the insurance security fund, including insurance business exempted from the payment of the insurance security fund, calculation and accrual of the insurance security fund for the special insurance businesses, payment suspension mechanism of the insurance security fund, accounting differences between life insurance and non-life insurance and influence of accounting policy changes, and puts forward several reasonable suggestions by analyzing further regularization of the collecting mechanism of the insurance security fund.