【摘要】 本文借鉴文献[9]的研究思路,根据我国分红保险的特点,将公允价值计量属性引入分红保险负债估价领域,建立起适合我国分红保险负债估价的基本模型。然后,本文放宽文献[9]的假设条件,通过加入死亡率和保费期缴的影响因素,对基本模型作了进一步扩展,使得估价模型更为真实地体现现实中保险合同的特性,为保险公司分红类保险负债估价提供了理论依据和估价方法。最后,在参数的多种取值情况下给出了模型模拟仿真的结果。更多还原

【Abstract】 Focusing on the participating life insurance in China,this paper introduces the fair value measure- ment attributes into the field of liability evaluation of participating life insurance policy.After examining the re- lated foreign research,the authors construct a basic model of liability evaluation for participating life insurance. Then,in order to adapt the reality of the prevailing insurance policy,the authors add the maturity and serial premium factors to assumed conditions,and then numerically analyze the impact of various bonus policies and various levels of the guaranteed interest rate.This study provides the feasible theoretic supports and practical approaches for the liability evaluation of participating life insurance.更多还原