下一代保险监管——为未来提供资源

by Carlos Lopez Moreira, Jordan Iilonga Simon, JefferyYong February 2026 JEL classification: G28 FSI Insights are written by members of the Financial Stability Institute (FSI) of the Bank for InternationalSettlements (BIS), often in collaboration with staff from supervisory agencies and central banks. The papersaim to contribute to international discussions on a range of contemporary regulatory and supervisorypolicy issues and implementation challenges faced by financial sector authorities. The views expressed inthis publication are those of the authors and do not necessarily reflect the views of the BIS, its membercentral banks or the Basel-based standard-setting bodies. Authorised by the Chair of the FSI, Fernando Restoy and the Chair of the IAIS Executive Committee,Toshiyuki Miyoshi. This publication is available on the BIS website (www.bis.org). To contact the BIS Global Media and PublicRelationsteam,pleaseemailmedia@bis.org.Youcansignupforemailalertsatwww.bis.org/emailalerts.htm. ©Bank for International Settlements2026. All rights reserved. Brief excerpts may be reproduced ortranslated provided the source is stated. Contents Executive summary ........................................................................................................................................................................... 1Section 1 – Introduction ................................................................................................................................................................. 3Section 2 - Challenges..................................................................................................................................................................... 5Section 3 - Identification of resource needs .......................................................................................................................... 9Section 4 - Sources of funding ..................................................................................................................................................13Section 5 - Allocation of funding and skills/expertise................................................................................................... 157Section 6 – Conclusion..................................................................................................................................................................23References..........................................................................................................................................................................................25 The next generation of insurance supervision – resourcing thefuture1 Executive summary Insurance supervisory resources are fundamental to enable supervisors to fulfil their mandateseffectively and to respond to a changing supervisory and insurance market landscape.Yet adequateresourcing of insurance authorities and cost efficiency are becoming more challenging given regulatoryreformsunderway,technological advancements and broader macroeconomic,geopolitical anddemographic trends. Furthermore, as budgetary discipline faces greater scrutiny and expectations foraccountability rise, pressures to promote competitiveness and reduce compliance costs further challengeinsurance supervisors to balance resource constraints with effective oversight, making the efficientmanagement of supervisory resources increasingly critical. The Insurance Core Principles (ICPs) call for supervisors to be adequately resourced,encompassinghuman,financial and technological resources,to effectively deliver on theirmandates.Supervisors should have adequately skilled personnel as well as enough financial andtechnological resources to perform their functions effectively. As these resources are interconnected, theyneed to be managed holistically, tailored to each jurisdictional circumstances, considering factors such asinstitutional arrangements, supervisory mandates, the size of the insurance industry, market developmentlevels and stages of supervisory development. Basedon a survey of 23 insurance supervisors covering different geographies andeconomies, supervisors face challenges commonly encountered by public sector entities.Factorssuch as less competitive remuneration vis-à-vis the private sector, linkage of pay scales to public sectorrules, rigid hiring processes and budget constraints limit supervisory authorities’ ability to attract and retainskilled personnel. The link to public sector rules can be a challenge for both authorities that are fully fundedindependently and those reliant on public funding. In certain jurisdictions, the resource challenge is furtherexacerbated by high turnover rates, difficulties in recruiting younger replacements for an ageing workforceand the diversion of already stretched resources from core activities to address new or expandingmandates as well as unexpected surges in resource needs in times of crises or unexpected disruptions. Superv