上海国资公司再保险项目评价研究

发布时间：2018-06-14 11:43

本文选题：保险 + 再保险　；参考：《中南大学》2013年硕士论文

【摘要】：摘要：中国保险市场在过去十年取得了迅猛的发展,市场规模已经达到了排名世界第六大。而中国再保险市场虽已形成,但尚属初级阶段,由于起步晚、基础弱,功能与作用发挥还不充分,我国再保险市场尚不能适应我国保险市场快速发展的需要,已经成为制约我国保险业进一步发展的一个瓶颈。上海国有资产经营有限公司拟发起设立全国第二家中资再保险公司,不仅有利于改善中国再保险市场的供求关系和竞争态势,而且有利于壮大中国再保险行业的实力,扩大我国再保险市场的承保能力,促进直保市场与再保市场的协调发展。本文以我国再保险市场现状和发展趋势为研究对象,对前辈学者的主要文献进行了研读,并在此基础上结合当前形势运用定性分析和定量分析相结合的研究方法,对上海国资公司设立再保险公司项目进行项目评价。本文使用项目评价的方法,对再保险项目进行必要性分析、设立条件分析、组织管理分析、基础数据的预测和分析、财务评价、风险分析及综合评价。尤其在财务评价方面,根据相关政策和保险业行业特性结合大量实际数据研究分析出再保险公司重要财务数据项目,运用经济学相关知识构建模型,并通过大量数据的推算分析,采用静态分析法与动态分析法相结合的方法来确定新设再保险公司的模拟财务报表并进行合理性分析,由此提高了新设再保险公司模拟财务报表的合理性、可靠性和准确性,以此为依据作出的财务评价结论具有相当的客观性。本文认为,在当前宏观经济增长放缓,经济结构优化调整,大力发展金融服务业的当下,上海国资公司发起设立再保险公司这一再保险项目具有“天时、地利、人和”的有利条件,这一投资项目意义重大,社会效益巨大,而项目风险却是有限而可控的。本文通过以上项目评价得出的结论,为上海国资公司新设再保险公司项目提供了决策依据；同时,由于本文的研究对象涵盖了国内全部八家专业再保险公司,分析了这些专业再保险公司2004年到2011年全部重要财务数据,因此本文的研究成果对所有国内拟发起设立再保险公司的机构都具有一定的借鉴作用。图2幅,表28个,参考文献50篇
[Abstract]:Absrtact: China's insurance market has developed rapidly in the past ten years, and the market scale has reached the sixth largest in the world. Although the Chinese reinsurance market has been formed, it is still in the primary stage. Due to the late start, weak foundation and insufficient function and function, the reinsurance market in China can not meet the needs of the rapid development of the insurance market in China. It has become a bottleneck restricting the further development of insurance industry in China. Shanghai State-owned assets Management Co., Ltd. intends to launch the establishment of the second Chinese-funded reinsurance company in the country, which is not only conducive to improving the supply and demand relationship and competition situation in the Chinese reinsurance market, but also conducive to strengthening the strength of the Chinese reinsurance industry. Expanding the underwriting capacity of China's reinsurance market and promoting the coordinated development of direct insurance market and reinsurance market. Taking the present situation and development trend of the reinsurance market in China as the research object, this paper has studied the main literature of the predecessors and scholars, and on this basis has applied the qualitative analysis and quantitative analysis combined with the current situation. To the Shanghai state capital company establishment reinsurance company project carries on the project appraisal. This paper uses the method of project evaluation to analyze the necessity, setting conditions, organization management, prediction and analysis of basic data, financial evaluation, risk analysis and comprehensive evaluation of reinsurance projects. Especially in the aspect of financial evaluation, according to the relevant policies and the characteristics of insurance industry combined with a large number of actual data research and analysis of the reinsurance company important financial data projects, using relevant knowledge of economics to build a model, Through the calculation and analysis of a large number of data, the static analysis method and the dynamic analysis method are used to determine the simulated financial statements of the newly established reinsurance company and the rationality analysis is carried out. Therefore, the rationality, reliability and accuracy of the simulated financial statements of the newly established reinsurance company are improved, and the conclusion of financial evaluation based on this conclusion is quite objective. This paper believes that at a time when macroeconomic growth is slowing down, economic structure is optimized and readjusted, and financial services are being vigorously developed, the re-insurance project initiated by the Shanghai State-Owned assets Company has the advantages of "favorable timing and geographical location." This investment project is of great significance and great social benefit, but the project risk is limited and controllable. The conclusions obtained from the above project evaluation provide a basis for the decision of the new reinsurance company project of Shanghai State Capital Company. At the same time, because the research object of this paper covers all eight professional reinsurance companies in China, This paper analyzes all the important financial data of these professional reinsurance companies from 2004 to 2011, so the research results of this paper can be used as a reference for all the domestic institutions that intend to initiate the establishment of reinsurance companies. Figure 2, table 28, reference 50
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.69

【共引文献】