【作者】 王彦；

【导师】 田中禾；

【作者基本信息】 兰州大学 ， 工商管理， 2010， 硕士

【摘要】 财产保险业务是一种专门以合同标的物自身财产风险作为投保对象,为投保人提供有效保障的金融服务产业。财产保险公司偿付能力及公司偿还债务的能力,对经营财产风险的保险公司来说,其偿付能力低于正常水平会导致一系列负面影响,不仅会危及保险业正常的经营秩序、社会和谐安定,更会影响到整个金融业,使得投保人对经济环境产生怀疑,进一步波及国民经济的健康发展。评价分析财产保险公司的偿付能力风险,并相应提高我国财产保险业偿付能力,是保险业发展过程中需要理顺解决的问题。本文以财务管理及保险监管为理论基础,通过对近年ZH财产保险公司各项业务指标及经营财务数据的整理分析,运用灰色关联分析方法,就影响其偿付能力具有代表性的七个内部因素和三个外部因素进行相关性分析并量化关联度。得到内部因素影响程度大于外部因素,再保险率及流动性比率等财务关键指标对偿付能力有较大影响的结论。通过选取业务类型相同的财产保险公司数据进行实证分析,使有关内部影响因素效应在整个保险行业中得到了有效验证。ZH财产保险公司资本金不足、准备金提取不足及保费资金运用不合理等现状严重制约其偿付能力。本文提出扩充ZH财产保险公司资本金、合理计提准备金、加强财务分析及风险管理及专业化资金运用管理等建议,以提升其偿付能力。ZH财产保险公司偿付能力的关键影响因素所反映的深层次问题是目前国内大多财产保险公司所面临的共性问题,以上建议对于其他财产保险公司同样具有一定参考价值。更多还原

【Abstract】 Property insurance is defined as financial service industry which specially makes the subject matter of the contract to cover insurance and provides guarantee to the insurancer. Solvency which means the ability of a company to pay the debt. For the insurance companies which are engaged in the property risk, inability of the solvency could bring some adverse impact. They are not only harmful to the steady of the management order of the insurance and the harmony of the public, but also totally harmful to the banking bussiness .As a result,it also can bring in the surancers’doubts to the economic circumstances and further affect the sound development of the national economy. We must analyses the solvency risk of the property insurance company and improve the solvency of the domestic property insurance during the development of the insurance.The article is based on the related financial theory of the accounting and the insurance regulatory theory in order to approve that internal impact can have more influence than external impact,and some key index ,such as the reinsurance and the liquidity rate, can have great influence on the solvency.During the possess, the financial index and other various business index of the recent ZH property insurance company would be analysed,and at the meantime the three external impact and secen internal impact which typically affect the solvency would be analysed and related quantizely.The condition of the ZH property insurance company which is lack of the capital, less drawing of the reseves and unreansonable using of the premium could seriously restrict the solvency. The article gives some suggestions on complementing the capital,reasonablely drawing the reserves.enchancing the analysis of the fiannce,and specializing the management of the capital utilization in order to improve the solvency. The deep-rooted issues which are reflected by the key influecial impact of the solvency of the ZH property insurance company generally exist in the most domestic property insurance companies.These issues commonly exist in the domestic property insurance market,so the suggestions mentioned above are worthy to the other property insurance companies.更多还原