基于三差损益分析的寿险公司经营效益研究

发布时间：2018-06-03 02:49

本文选题：死差 + 费差　；参考：《广西大学》2014年硕士论文

【摘要】：利源分析作为公司经营中一种极其有效的管理工具,是科学而客观地对公司税前利润进行深入探究。就寿险利源而言,主要是指三差损益,即死差、费差和利差。通过三差损益分析不仅可以使经营者清楚获知公司业务产生了盈余还是亏损,还能发现利源或亏损来源所在,进而调整公司经营战略,在合理的基础上实现利益最大化。从国外保险业经营状况来看,寿险公司的承保业务均出现不同程度的亏损,并通过投资收益来弥补。全球40%的投资资产来自于保险公司,收益率高达10%。中国寿险业对保险资金运用愈加重视,近些年保险投资新政陆续实施,扩宽了投资渠道。2013年又施行费率市场化,给予寿险公司自由定价的权力。由此推动了行业竞争,形成公司利润“高风险、高收益”的趋势。但就目前而言,国内保险资金运用的收益情况并不乐观,利差损风险突出,严重影响公司偿付能力表现。而且处于创立期的寿险公司数量偏多,市场的激烈竞争导致了巨大的费用支出。为此,不应盲目照搬国外寿险公司经营方法,由内实现三差损益的突破、由外借助再保险稳固经营的力量,结合中国寿险行业自身的特点,探究出提高公司经营效益的有效途径。按照以上思路,本文的框架大致如下所述：首先是导论部分。其中包括选题背景、研究目的及意义、当前国内外学者对三差损益和经营效益的研究综述、研究方法以及本文的创新和不足之处。随后介绍三差损益的理论研究,包括三差的科学内涵及其风险分析。第三章是对中外寿险公司经营效益比较中的三差损益分析。首先介绍了美国寿险业的相关情况；其次探讨了稳定发展的德国经营模式；随后又分析了日本寿险公司的现状；最后总结国外寿险公司经营的成功经验以及对我国的启示。紧随其后又列举了中国三差损益的案例与现状研究。根据案例分析,总结出中国寿险公司三差损益现状,并对目前寿险公司经营效益进行了分析。最后为提高并稳固国内寿险公司经营效益的策略和建议。先从三差损益角度进行分析说明,逐类探讨提高经营效益的关键所在,力图详细而准确。最后通过对再保险的应用分析,体现了再保险策略对寿险公司稳健经营效益的助推作用。
[Abstract]:As a very effective management tool, profit source analysis is a scientific and objective study of the profit before tax. As far as life insurance profit source is concerned, it mainly refers to three difference profit and loss, that is, death difference, cost difference and interest difference. Through the analysis of profit and loss of three differences, not only can the operator know clearly whether the company has a surplus or a loss, but also can find out the source of profit or loss, and then adjust the management strategy of the company, and realize the profit maximization on the reasonable basis. From the point of view of foreign insurance business, life insurance companies have different losses in underwriting business and make up for it by investment income. Around 40% of the world's investment assets come from insurance companies, with yields as high as 10%. China's life insurance industry has paid more attention to the use of insurance funds. In recent years, the new policy of insurance investment has been implemented one after another, widening the investment channels. In 2013, it also implemented the marketization of rates and gave life insurance companies the power to price freely. This promotes the industry competition, forms the company profit "the high risk, the high income" the tendency. But at present, the income of the domestic insurance fund is not optimistic, the risk of the spread loss is prominent, which seriously affects the performance of the company's solvency. Moreover, the number of life insurance companies in the period of establishment is on the high side, and the fierce competition in the market leads to huge expenses. Therefore, we should not blindly copy the management methods of foreign life insurance companies, realize the break-through of the profit and loss of the three differences from the inside, and combine the characteristics of the Chinese life insurance industry with the strength of stable operation of the reinsurance from the outside. To explore an effective way to improve the company's operating efficiency. According to the above thinking, the framework of this paper is as follows: The first part is the introduction. Including the background, purpose and significance of the research, the current domestic and foreign scholars on the profit and loss of the three differences and management benefits, research methods and innovation and shortcomings of this paper. Then it introduces the theoretical research of the three difference profit and loss, including the scientific connotation and risk analysis of the three differences. The third chapter is the three-difference profit and loss analysis in the comparison of Chinese and foreign life insurance companies. This paper first introduces the relevant situation of American life insurance industry, then discusses the German business model of stable development; then analyzes the current situation of Japanese life insurance companies; finally summarizes the successful experiences of foreign life insurance companies and their enlightenment to our country. Followed by a list of China's three difference profit and loss case and the status of the study. According to the case analysis, the paper summarizes the current situation of the three difference profit and loss of the life insurance company in China, and analyzes the operating efficiency of the life insurance company at present. Finally, in order to improve and stabilize the domestic life insurance company operating efficiency strategies and suggestions. From the angle of profit and loss of three difference, the key to improve management benefit is discussed in detail and accurately. Finally, through the analysis of the application of reinsurance, it reflects the role of reinsurance strategy in promoting the stable operating efficiency of life insurance companies.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.3;F840.4

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