我國保(bao)險(xian)保(bao)障(zhang)(zhang)基(ji)金(jin)是根據《保(bao)險(xian)法》和《保(bao)險(xian)保(bao)障(zhang)(zhang)基(ji)金(jin)管理辦法》的(de)規定(ding)繳納形成的(de)行業風(feng)險(xian)救(jiu)助(zhu)基(ji)金(jin)，集中管理，統籌使用，用于救(jiu)助(zhu)保(bao)單持(chi)有人、保(bao)單受讓公司或者處置保(bao)險(xian)業風(feng)險(xian)。保(bao)險(xian)保(bao)障(zhang)(zhang)基(ji)金(jin)經歷了十多年的(de)發(fa)展，規模(mo)不斷增(zeng)長，管理體(ti)制逐步完善(shan)，保(bao)障(zhang)(zhang)功能日益(yi)增(zeng)強，大體(ti)經歷了三個階(jie)段(duan)：

　　（一）單獨(du)提取、專戶(hu)存儲的企業(ye)留存階段

　　1995年頒(ban)布實施的(de)《保險(xian)法》第九(jiu)十六條(tiao)規定(ding)：“為了(le)保障(zhang)被保險(xian)人的(de)利益，支(zhi)持保險(xian)公司(si)穩健(jian)經營(ying)，保險(xian)公司(si)應當按(an)照金融監督管理(li)部門的(de)規定(ding)提存(cun)保險(xian)保障(zhang)基(ji)金。保險(xian)保障(zhang)基(ji)金應當集中管理(li)，統籌使用。”這是首次對(dui)保障(zhang)基(ji)金的(de)宗旨、提存(cun)和管理(li)進行的(de)原(yuan)則性(xing)規定(ding)。

　　此后(hou)，中(zhong)國(guo)(guo)人(ren)民(min)(min)銀行(xing)(xing)和財(cai)(cai)政(zheng)部先后(hou)發文(wen)對保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)(zhang)(zhang)基(ji)金(jin)(jin)的(de)(de)(de)(de)提(ti)(ti)存和資金(jin)(jin)運用(yong)進行(xing)(xing)了較(jiao)為詳細的(de)(de)(de)(de)規(gui)(gui)定(ding)。1996年7月，中(zhong)國(guo)(guo)人(ren)民(min)(min)銀行(xing)(xing)頒布(bu)的(de)(de)(de)(de)《保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)管理(li)暫(zan)行(xing)(xing)規(gui)(gui)定(ding)》第三十二(er)條(tiao)規(gui)(gui)定(ding)：“保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)司(si)(si)按當年保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)費收入(ru)的(de)(de)(de)(de)1%提(ti)(ti)取保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)(zhang)(zhang)基(ji)金(jin)(jin)，該(gai)項(xiang)基(ji)金(jin)(jin)提(ti)(ti)取金(jin)(jin)額(e)達到(dao)(dao)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)司(si)(si)總資產(chan)(chan)的(de)(de)(de)(de)10%時，停止提(ti)(ti)取該(gai)項(xiang)基(ji)金(jin)(jin)；保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)(zhang)(zhang)基(ji)金(jin)(jin)應單(dan)獨提(ti)(ti)取，專戶存儲于中(zhong)國(guo)(guo)人(ren)民(min)(min)銀行(xing)(xing)或中(zhong)國(guo)(guo)人(ren)民(min)(min)銀行(xing)(xing)指定(ding)的(de)(de)(de)(de)商(shang)業(ye)(ye)銀行(xing)(xing)。”1997年5月，財(cai)(cai)政(zheng)部發布(bu)《關(guan)于保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)司(si)(si)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)(zhang)(zhang)基(ji)金(jin)(jin)有關(guan)財(cai)(cai)務(wu)管理(li)的(de)(de)(de)(de)通知》，允許保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)(zhang)(zhang)基(ji)金(jin)(jin)在成本中(zhong)列支，并規(gui)(gui)定(ding)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)(zhang)(zhang)基(ji)金(jin)(jin)的(de)(de)(de)(de)資金(jin)(jin)運用(yong)僅限于存入(ru)四家國(guo)(guo)有獨資商(shang)業(ye)(ye)銀行(xing)(xing)和購買政(zheng)府債券(quan)。1999年頒布(bu)執行(xing)(xing)的(de)(de)(de)(de)財(cai)(cai)政(zheng)部《保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)(gong)(gong)司(si)(si)財(cai)(cai)務(wu)制(zhi)度》規(gui)(gui)定(ding)：“公(gong)(gong)(gong)司(si)(si)應按當年自留保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)費收入(ru)的(de)(de)(de)(de)1%提(ti)(ti)取保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)(zhang)(zhang)基(ji)金(jin)(jin)，達到(dao)(dao)總資產(chan)(chan)的(de)(de)(de)(de)6%時，停止提(ti)(ti)取。財(cai)(cai)產(chan)(chan)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)、人(ren)身意外傷(shang)害保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)、短期健(jian)康(kang)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)業(ye)(ye)務(wu)、再保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)業(ye)(ye)務(wu)提(ti)(ti)取保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)(zhang)(zhang)基(ji)金(jin)(jin)；壽險(xian)(xian)業(ye)(ye)務(wu)、長(chang)期健(jian)康(kang)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)業(ye)(ye)務(wu)不(bu)提(ti)(ti)取保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)(bao)障(zhang)(zhang)(zhang)基(ji)金(jin)(jin)。”

　　（二）專戶繳(jiao)入、加強(qiang)監(jian)督(du)的(de)集中管理(li)階段

　　2002年(nian)修訂的(de)(de)《保(bao)(bao)(bao)險(xian)法(fa)(fa)》規定(ding)，保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)使(shi)用的(de)(de)具體辦(ban)(ban)法(fa)(fa)由保(bao)(bao)(bao)險(xian)監(jian)(jian)(jian)督管(guan)(guan)理(li)機構(gou)制定(ding)。2004年(nian)12月(yue)30日，中國(guo)保(bao)(bao)(bao)監(jian)(jian)(jian)會(hui)發布《保(bao)(bao)(bao)險(xian)保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)管(guan)(guan)理(li)辦(ban)(ban)法(fa)(fa)》。該(gai)《辦(ban)(ban)法(fa)(fa)》規定(ding)，保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)分為財產(chan)保(bao)(bao)(bao)險(xian)公司(si)保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)和人壽保(bao)(bao)(bao)險(xian)公司(si)保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)；保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)由中國(guo)保(bao)(bao)(bao)監(jian)(jian)(jian)會(hui)集中管(guan)(guan)理(li)，統籌使(shi)用；保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)理(li)事(shi)會(hui)負(fu)責對保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)的(de)(de)管(guan)(guan)理(li)和使(shi)用實施監(jian)(jian)(jian)督。2005年(nian)3月(yue)，中國(guo)保(bao)(bao)(bao)監(jian)(jian)(jian)會(hui)下發《關(guan)于繳(jiao)納保(bao)(bao)(bao)險(xian)保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)有關(guan)問(wen)題的(de)(de)通知》，要求(qiu)各保(bao)(bao)(bao)險(xian)公司(si)將截(jie)至(zhi)2004年(nian)末累計已提取的(de)(de)保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)，于2005年(nian)內分兩批(pi)繳(jiao)入中國(guo)保(bao)(bao)(bao)監(jian)(jian)(jian)會(hui)開立的(de)(de)保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)專戶。自(zi)此(ci)，保(bao)(bao)(bao)障(zhang)(zhang)基(ji)(ji)(ji)金(jin)實現(xian)了集中管(guan)(guan)理(li)。

　　2006年2月，保(bao)障(zhang)基(ji)(ji)金理事會成立(li)，理事單位包括(kuo)有關部委和(he)(he)保(bao)險公司。理事會負責對保(bao)障(zhang)基(ji)(ji)金的(de)管理和(he)(he)使用實施(shi)監督。

　　（三）借鑒經(jing)驗、積極改制的公司化運(yun)作階段

　　保(bao)(bao)(bao)(bao)險行業近年來的(de)(de)(de)快速發(fa)展對保(bao)(bao)(bao)(bao)障基(ji)金(jin)(jin)的(de)(de)(de)管(guan)理(li)(li)運(yun)作(zuo)提(ti)出(chu)了(le)更高要求。中(zhong)(zhong)(zhong)國保(bao)(bao)(bao)(bao)監會借鑒國際(ji)經驗，經過(guo)充(chong)分論證(zheng)，征求基(ji)金(jin)(jin)理(li)(li)事(shi)單位(wei)意見，于2007年提(ti)出(chu)成立公司(si)對保(bao)(bao)(bao)(bao)障基(ji)金(jin)(jin)實(shi)行市場(chang)化、專業化運(yun)作(zuo)的(de)(de)(de)建議，并獲得國務院的(de)(de)(de)批準。2008年9月，中(zhong)(zhong)(zhong)國保(bao)(bao)(bao)(bao)監會、財政部、中(zhong)(zhong)(zhong)國人民銀(yin)行共同制定頒布新的(de)(de)(de)《保(bao)(bao)(bao)(bao)險保(bao)(bao)(bao)(bao)障基(ji)金(jin)(jin)管(guan)理(li)(li)辦法(fa)》，設立中(zhong)(zhong)(zhong)國保(bao)(bao)(bao)(bao)險保(bao)(bao)(bao)(bao)障基(ji)金(jin)(jin)有(you)限責(ze)任公司(si)，依法(fa)負責(ze)保(bao)(bao)(bao)(bao)障基(ji)金(jin)(jin)的(de)(de)(de)籌(chou)集、管(guan)理(li)(li)和使(shi)用(yong)。保(bao)(bao)(bao)(bao)障基(ji)金(jin)(jin)公司(si)成立后，保(bao)(bao)(bao)(bao)障基(ji)金(jin)(jin)理(li)(li)事(shi)會自行終止。