【摘要】 由于生存发展以及监管层的需要,寿险公司必须从会计的角度,或者说从现金流的角度对资产负债匹配风险加强管理。寿险公司常用的资产负债管理方法主要有产品设计和产品组合策略、分割策略、绝对匹配策略。但不同方法也各有优缺点,本文主要介绍各种方法的基本内容及相应的特点。更多还原

【Abstract】 According to the need of development and regulation, life insurance company must use new asset and liability management methods such as cash flow. There are some strategies such as product devise and combination, account division and absolute match. In this paper, we try to introduce these strategies and their characteristics respectively.更多还原