摘要
资产负债管理是影响寿险公司经营成败的重要因素,其长期目标是经济价值最大化。在信息不对称的情况下,会计报表成为寿险公司实施资产负债管理的重要依据和管理内容。我国保险业实施新会计准则后,寿险公司资产与负债的计量方式发生重大变化,会计报表的波动性显著增加,对资产负债管理提出了严峻的挑战。本文研究了新会计准则对传统险、分红险和万能险的影响,对三个主要险种资产负债管理的重点与难点进行了梳理,并提出了一些建议。
Asset and liability management is the key to life insurance companies＇ success, as it aims at maximizing the economic value. When information is asymmetrical, the financial reports are the only tools and basis for making asset and liability strategies. After the new accounting standard was adopted in China, the measurement method of asset and liability has changed dramatically. Since the volatility of financial reports has increased a lot, the challenge to asset and liability management has increased accordingly. This paper analyzed the influence of new accounting standard on traditional, participating and universal life insurance products, discussed the difficulties and key points in asset and liability management for these products, and offered some suggestions about how to deal with them.
出处
《保险研究》
北大核心
2011年第2期19-25,共7页
Insurance Studies
基金
保监会部级研究课题(课题编号为JCB201009)的成果之一
关键词
新会计准则
资产负债管理
传统险
分红险
万能险
new accounting standard
asset and liability management
traditional life insurance
participating life insurance
universal life insurance
