2012年中资寿险公司偿付能力研究分析

发布时间：2018-05-13 20:19

本文选题：寿险公司 + 中资　；参考：《复旦大学》2014年硕士论文

【摘要】：偿付能力是衡量寿险公司财务状况的重要指标,它意味着寿险企业在未来需要履行的财务责任。我国《保险法》规定：“保险公司应当具有与其业务规模相适应的最低偿付能力。保险公司的实际资产减去实际负债的差额不得低于金融监督管理部门规定的数额,低于规定数额的,应当增加资本金,补足差额。”近十年间,我国的寿险行业得到了飞速的发展,保费收入一路高歌,但是从2011年以来,整个行业的发展速度有了明显的放缓,并且随之而来的不断下滑的偿付能力充足率也给各家寿险公司带来了不小的挑战,而更全面的偿付能力监管也给寿险行业带来了更多的难题。本文采用数据分析结合案例分析的方法,将通过对每家寿险公司的年度信息披露进行深入分析,从报表数据出发,挖掘出影响寿险公司偿付能力的因素,针对高偿付能力的公司,发掘它们在提高偿付能力上所采取的方法,而对于偿付能力不足的公司,分析它们处于困境的原因,以此为经验教训,总结出一些行之有效地充足偿付能力的建议。本文认为导致当前寿险企业偿付能力不足的因素主要集中在退保率过高、保险业务盲目扩张、巨额亏损以及成本管理不善等方面,而偿付能力出众的企业大多投资收益比较高、股东方注资及时且规模较大以及自身的盈利状况较好。而提高偿付能力的主要途径包括优化资本结构、外部多渠道融资以及利用资本市场的力量。借此方法才能使得寿险公司在日益严格的监管环境下实现偿付能力充足的目标。
[Abstract]:Solvency is an important index to measure the financial status of life insurance companies, which means that life insurance companies need to fulfill their financial responsibilities in the future. China's Insurance Law stipulates: "Insurance companies should have the minimum solvency commensurate with their business size. The difference between the actual assets and the actual liabilities of an insurance company shall not be lower than the amount specified by the financial supervision and regulatory department. If the amount is lower than the prescribed amount, the amount of capital shall be increased to make up the difference. " In the past ten years, the life insurance industry in our country has been developing rapidly, with premium income singing all the way, but since 2011, the speed of the development of the whole industry has slowed obviously. And the declining solvency ratio that follows also brings the life insurance company not small challenge, and the more comprehensive solvency regulation also brings more difficult problems to the life insurance industry. This paper uses the method of data analysis and case analysis, through the in-depth analysis of the annual information disclosure of every life insurance company, from the report data, excavates the factors that affect the solvency of the life insurance company. For companies with high solvency, explore the methods they take to improve their solvency, and analyze the causes of their difficulties for undersolvent companies, as lessons learned, Some suggestions for effective and adequate solvency are summarized. This paper holds that the main factors leading to the insufficient solvency of life insurance enterprises are mainly the high rate of withdrawal, blind expansion of insurance business, huge losses and poor cost management, etc. However, most of the outstanding enterprises with outstanding solvency have higher investment returns. Shareholders in a timely and larger and their own profitability is good. The main ways to improve solvency include optimizing capital structure, external financing and utilizing the power of capital market. In this way, life insurance companies can achieve the goal of solvency in an increasingly stringent regulatory environment.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.62

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