本文關(guān)鍵詞： 新常態(tài) 保險(xiǎn)公司 財(cái)務(wù)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)控制 財(cái)務(wù)比率分析　出處：《金融與經(jīng)濟(jì)》2017年04期 　論文類型：期刊論文

【摘要】：保險(xiǎn)行業(yè)作為經(jīng)營(yíng)風(fēng)險(xiǎn)的特殊行業(yè),如何在負(fù)債經(jīng)營(yíng)過(guò)程中規(guī)避財(cái)務(wù)風(fēng)險(xiǎn)已經(jīng)成為保險(xiǎn)公司日常運(yùn)營(yíng)中不容忽視的重大問(wèn)題。以天茂集團(tuán)、中國(guó)平安、新華保險(xiǎn)、中國(guó)人壽和中國(guó)太保這幾家上市保險(xiǎn)公司為樣本,運(yùn)用財(cái)務(wù)比率分析法分析了這幾家公司在籌資、投資、承保和理賠環(huán)節(jié)存在的財(cái)務(wù)危機(jī)。研究發(fā)現(xiàn)我國(guó)保險(xiǎn)公司多元化的籌資模式與單一的投資模式不匹配,導(dǎo)致無(wú)法分散投資風(fēng)險(xiǎn),投資回報(bào)率低下;公司內(nèi)部資金使用不合理又造成償付能力較低以及過(guò)高的賠付成本。最后提出對(duì)策建議。
[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.
【作者單位】： 浙江大學(xué);
【分類號(hào)】：F842.3;F840.4
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本文編號(hào)：1516777