本文選題：壽險(xiǎn)公司 + 中資　； 參考：《復(fù)旦大學(xué)》2014年碩士論文

【摘要】：償付能力是衡量壽險(xiǎn)公司財(cái)務(wù)狀況的重要指標(biāo),它意味著壽險(xiǎn)企業(yè)在未來需要履行的財(cái)務(wù)責(zé)任。我國(guó)《保險(xiǎn)法》規(guī)定：“保險(xiǎn)公司應(yīng)當(dāng)具有與其業(yè)務(wù)規(guī)模相適應(yīng)的最低償付能力。保險(xiǎn)公司的實(shí)際資產(chǎn)減去實(shí)際負(fù)債的差額不得低于金融監(jiān)督管理部門規(guī)定的數(shù)額,低于規(guī)定數(shù)額的,應(yīng)當(dāng)增加資本金,補(bǔ)足差額�！苯觊g,我國(guó)的壽險(xiǎn)行業(yè)得到了飛速的發(fā)展,保費(fèi)收入一路高歌,但是從2011年以來,整個(gè)行業(yè)的發(fā)展速度有了明顯的放緩,并且隨之而來的不斷下滑的償付能力充足率也給各家壽險(xiǎn)公司帶來了不小的挑戰(zhàn),而更全面的償付能力監(jiān)管也給壽險(xiǎn)行業(yè)帶來了更多的難題。本文采用數(shù)據(jù)分析結(jié)合案例分析的方法,將通過對(duì)每家壽險(xiǎn)公司的年度信息披露進(jìn)行深入分析,從報(bào)表數(shù)據(jù)出發(fā),挖掘出影響壽險(xiǎn)公司償付能力的因素,針對(duì)高償付能力的公司,發(fā)掘它們?cè)谔岣邇敻赌芰ι纤扇〉姆椒?而對(duì)于償付能力不足的公司,分析它們處于困境的原因,以此為經(jīng)驗(yàn)教訓(xùn),總結(jié)出一些行之有效地充足償付能力的建議。本文認(rèn)為導(dǎo)致當(dāng)前壽險(xiǎn)企業(yè)償付能力不足的因素主要集中在退保率過高、保險(xiǎn)業(yè)務(wù)盲目擴(kuò)張、巨額虧損以及成本管理不善等方面,而償付能力出眾的企業(yè)大多投資收益比較高、股東方注資及時(shí)且規(guī)模較大以及自身的盈利狀況較好。而提高償付能力的主要途徑包括優(yōu)化資本結(jié)構(gòu)、外部多渠道融資以及利用資本市場(chǎng)的力量。借此方法才能使得壽險(xiǎn)公司在日益嚴(yán)格的監(jiān)管環(huán)境下實(shí)現(xiàn)償付能力充足的目標(biāo)。
[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.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.62

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