论寿险公司财务风险预警指标体系的构建

【摘要】 财务风险贯穿于企业资金运动的各个环节。财务状况的重要性和财务风险的复杂性使得财务风险成为企业风险管理的重要内容。本文选取中国人寿2003年——2006年相关财务指标为样本,采用因子分析法对其财务状况进行综合评价。结果表明资本充足性、盈利能力、资产质量和准备金充足性是影响寿险公司财务状况的主要因素,并提出据此建立财务风险预警指标体系的构想。最后,通过理论结果和实际情况的对比验证了指标体系的有效性。更多还原

【Abstract】 Financial risk goes throughout all aspects of funds movement.Because of the importance of financial situation and the complexity of financial risk,financial risk has become an important content of the risk management.At first,this paper chooses the China Life’s financial indexes between 2003 and 2006 as the research object and uses the method of factor analysis to evaluate comprehensively the financial situation of China Life.It is found that the main factors which affect the financial situation of the insurance companies are capital adequacy,asset quality,profit-making ability and life insurance reserve adequacy.This paper suggests establishing an early-warning indicator system about the financial risk of life insurance companies on the basis of these factors.Finally,by comparing the theoretical evaluation and practical situation,it verifies the validity of the early-warning indicator system.更多还原