浅议新常态下保险公司财务风险管控

发布时间：2018-02-17 00:21

  本文关键词： 新常态 保险公司 财务风险 风险控制 财务比率分析　出处：《金融与经济》2017年04期 　论文类型：期刊论文

【摘要】：保险行业作为经营风险的特殊行业,如何在负债经营过程中规避财务风险已经成为保险公司日常运营中不容忽视的重大问题。以天茂集团、中国平安、新华保险、中国人寿和中国太保这几家上市保险公司为样本,运用财务比率分析法分析了这几家公司在筹资、投资、承保和理赔环节存在的财务危机。研究发现我国保险公司多元化的筹资模式与单一的投资模式不匹配,导致无法分散投资风险,投资回报率低下;公司内部资金使用不合理又造成偿付能力较低以及过高的赔付成本。最后提出对策建议。
[Abstract]:As a special industry of business risk, how to avoid financial risk in the course of liability management has become an important issue that can not be ignored in the daily operation of insurance companies. To Tianmao Group, Ping an of China, Xinhua Insurance, China Life and China Taibao, the listed insurance companies, as samples, analyzed the financing and investment of these companies by means of financial ratio analysis. The study found that the diversified financing mode of insurance companies in China does not match with the single investment model, which leads to the inability to spread the investment risk and the low return on investment. The unreasonable use of funds in the company also leads to low solvency and excessive compensation costs. Finally, some suggestions are put forward.
【作者单位】： 浙江大学;
【分类号】：F842.3;F840.4
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本文编号：1516777