法律法規
救助依據及救助對象
根據(ju)《中華人(ren)民共(gong)和國保險法》第(di)一百條規定(ding)，保險保障(zhang)基金(jin)應(ying)在(zai)下列情(qing)形下統籌(chou)使用：
（一）在保(bao)(bao)險(xian)公司被撤銷或者被宣(xuan)告破產時，向投保(bao)(bao)人、被保(bao)(bao)險(xian)人或者受益人提(ti)供救濟(ji)；
（二）在(zai)保險(xian)(xian)公司被撤銷(xiao)或者(zhe)被宣告(gao)破產時(shi)，向依法接受其人壽(shou)保險(xian)(xian)合同的保險(xian)(xian)公司提(ti)供救濟；
（三）國務(wu)院規(gui)定(ding)的(de)其他情形(xing)。
根據《保(bao)(bao)險(xian)(xian)(xian)保(bao)(bao)障基金管理辦法》第三條規定，保(bao)(bao)險(xian)(xian)(xian)保(bao)(bao)障基金用(yong)于(yu)救(jiu)助保(bao)(bao)單(dan)持(chi)有(you)人(ren)、保(bao)(bao)單(dan)受(shou)讓(rang)(rang)公(gong)(gong)司(si)(si)或者(zhe)處置(zhi)保(bao)(bao)險(xian)(xian)(xian)業風險(xian)(xian)(xian)。保(bao)(bao)單(dan)持(chi)有(you)人(ren)，是(shi)指對保(bao)(bao)單(dan)利(li)益依法享有(you)請求權(quan)的主體，包括投(tou)保(bao)(bao)人(ren)、被(bei)保(bao)(bao)險(xian)(xian)(xian)人(ren)或者(zhe)受(shou)益人(ren)。保(bao)(bao)單(dan)受(shou)讓(rang)(rang)公(gong)(gong)司(si)(si)，是(shi)指經營有(you)人(ren)壽(shou)保(bao)(bao)險(xian)(xian)(xian)等長期人(ren)身(shen)保(bao)(bao)險(xian)(xian)(xian)業務的保(bao)(bao)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)被(bei)依法撤銷或者(zhe)依法實施破(po)產的，接受(shou)該保(bao)(bao)險(xian)(xian)(xian)公(gong)(gong)司(si)(si)依法轉讓(rang)(rang)長期人(ren)身(shen)保(bao)(bao)險(xian)(xian)(xian)合同的有(you)相應資質(zhi)的公(gong)(gong)司(si)(si)。