《保险研究》20250801-《马克思保险思想研究——兼论中国特色保险制度建设》（魏丽、张枢恒、赵志辉）

［摘   要］长期以来，我国商业保险模仿有余，本土化创新不足。本文以习近平新时代中国特色社会主义思想为指导，对马克思保险思想形成的历史环境及其实践应用进行了深入的研究，揭示了保险与社会扩大再生产、社会经济发展的内在联系，分析了保险基金的来源和实质及其独有的二重性，明确了保险基金与利润之间的相互关系，总结了马克思保险思想对资本主义保险制度的批判和对构建社会主义保险制度的启示。马克思保险思想与社会生产之间的紧密联系对贯彻落实新“国十条”发展理念，充分发挥保险业的经济减震器和社会稳定器功能具有很强的现实意义。因此，本文将马克思保险思想与中国保险实践相结合，提出坚定立足国情构建中国特色现代保险制度的理论自信；适度改变保费扣除顺序，提高税优比例，激发市场活力；充分发挥保险服务国家现代化社会治理助手和抓手的作用；引导保险走出去，增强保险国际金融治理稳定器功能等建设中国特色现代保险制度的若干建议。

［关键词］马克思保险思想；保险基金；保险功能；现代化社会治理；中国特色保险制度

［基金项目］国家自然科学基金项目“数字经济转型对普惠金融体系的影响、机制与应对策略”（72341025）。

［作者简介］魏丽（通讯作者），中国人民大学财政金融学院教授、博士生导师，中国财政金融政策研究中心研究员，中国人民大学中国保险研究所所长；张枢恒，国家金融监督管理总局上海监管局；赵志辉，中国人民大学财政金融学院博士研究生。

A Research on Marx’s Insurance Thought—Also Discussing the Construction of Insurance System with Chinese Characteristics

WEI Li，ZHANG Shu-heng，ZHAO Zhi-hui

Abstract：China’s commercial insurance sector has been characterized by excessive imitation and insufficient localized innovation for a long time. Guided by Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era，this paper conducted an in-depth study of the historical context in which Marx’s thought on insurance took shape and its practical applications. It revealed the intrinsic connections between insurance and social expanded reproduction，as well as socio-economic development，analyzed the sources，essence，and unique dual nature of insurance funds，clarified the interrelationship between insurance funds and profits，and summarized Marx’s critique on capitalist insurance systems alongside its implications for constructing socialist insurance systems. The close connection between Marx’s thought on insurance and social production holds strong practical significance for implementing the new “Ten Guidelines” development concept and fully leveraging the functions of the insurance industry as the ‘economic shock absorber’ and ‘social stabilizer’. Therefore，this paper combined Marx’s thought on insurance with Chinese insurance practices to propose several recommendations for establishing a modern insurance system with Chinese characteristics. These include：building theoretical confidence in developing a modern insurance system grounded in national conditions;appropriately adjusting the sequence of premium deductions，increasing tax incentives，and stimulating market vitality;fully utilizing insurance as both an assistant and anchor for national modernized social governance;guiding insurance institutions to “go global” and functioning as stabilizers in international financial governance;and other strategic suggestions for constructing a modern insurance system with distinct Chinese characteristics.

Key words：Marx’s thought on insurance;insurance funds;insurance functions;modernized social governance;insurance system with Chinese characteristics