摘要
财产保险公司资产负债具有资金来源广泛性、资金性质的负债性、债务的短期性及资产流动性高的特点;财产保险公司通过资产负债管理,可以起到保护投保人利益、适应监管要求、降低财务风险、提高盈利能力等作用;目前我国各财产保险公司应选择负债为主导的资产负债管理模式,在资金运用过程中充分考虑公司的险种结构、出险频率和赔付金额等业务特点,同时充分考虑公司的偿付能力要求,合理安排投资的久期和组合的品种,以提高公司的安全性、流动性和盈利性,最终达到提高企业价值的目的。
The asset liability of property insurance companies is characterized by its wide sources of insurance funds, liability nature of the funds, short-term nature of debt, and high liquidity of assets. Property insurance companies can protect appli- cants＇ interests, comply with regulatory requirements, lower financial risks and improve profitability through adequate asset 1/ability matching. Currently, all property insurance companies in China adopt a liability-driven asset liability management model, giving full consideration to product mix, loss frequency and amount of claims payment in investing the insurance funds. At the same time, the solvency margin level should also be taken into account itt properly structuring the investment durations and allocation to enhance security, liquidity and profitability of investment for the ultimate objective of enhancing their corporate values.
出处
《保险研究》
CSSCI
北大核心
2007年第7期77-80,共4页
Insurance Studies
关键词
资产负债管理
资金运用
投资匹配
asset liability management
capital usage
investment matching
