本文選題：再保險 + 財務分析　； 參考：《復旦大學》2014年碩士論文

【摘要】：我國經(jīng)濟的發(fā)展和巨災的頻繁發(fā)生推進著再保險行業(yè)的不斷前進。同時越來越多的學者開始研究再保險相關問題,但是對于在再保險企業(yè)的財務分析比較缺少。本文將在華的四家國際再保險公司一慕尼黑再保險、漢諾威再保險、勞合社以及法國再保險與中再集團的經(jīng)營狀況進行分析,主要研究了五家公司在償付能力、成長能力和運營及盈利能力的狀況。在償付能力方面,本文不僅對比了五家公司的流動比率和償付比率還總結(jié)了各家公司在應對償付風險采取的措施�？梢郧逦谋容^出五家公司處理流動風險上的不同,從而發(fā)現(xiàn)中再集團的不足之處。在成長能力發(fā)面,本文主要比較了資產(chǎn)、總保費以及凈利潤的增長趨勢。根據(jù)資產(chǎn)增長率以及總保費增長率兩者之間的趨勢可以分析出再保險公司是否有效的利益了資本�？偙ＹM增長率反映出企業(yè)的市場占有情況。在分析凈利潤增長率時本文還著重研究了幾家公司的投資收益情況。隨后本文利用杜邦分析法綜合分析了五家公司的運營與盈利能力。與傳統(tǒng)的杜邦分析法不同,本文的模型中加入了現(xiàn)金流量,這樣可以更全面真實的了解五家再保險企業(yè)的狀況。最后根據(jù)以上的分析本文對中再集團未來的發(fā)展提出了一些改進措施。
[Abstract]:The development of economy and the frequent occurrence of catastrophe push the reinsurance industry forward. At the same time, more and more scholars begin to study reinsurance related problems, but the financial analysis of reinsurance enterprises is less. This paper analyzes the operating conditions of four international reinsurance companies in China, namely Munich Reinsurance, Hannover Reinsurance, Lloyd's, France Reinsurance and China Reinsurance Group, and mainly studies the solvency of five companies. The state of growth and operating and profitability. In terms of solvency, this paper not only compares the liquidity ratio and solvency ratio of five firms, but also summarizes the measures taken by each company to deal with the solvency risk. We can clearly compare the differences between the five companies in dealing with liquidity risk, and then find the shortcomings of ZhongzaiGroup. In terms of growth capacity, this paper compares the growth trends of assets, total premiums and net profits. According to the trend between asset growth rate and total premium growth rate, it can be analyzed whether the reinsurance company effectively benefits the capital. The total premium growth rate reflects the market share of the enterprise. In the analysis of net profit growth, this paper also focuses on the investment returns of several companies. Then this paper analyzes the operation and profitability of five companies by DuPont analysis. Different from the traditional DuPont analysis, the cash flow is added to the model, so that we can understand the situation of the five reinsurance companies more fully and truly. Finally, according to the above analysis, this paper puts forward some improvement measures for the future development of Zhongre Group.
【學位授予單位】：復旦大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F841.3;F840.4

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