【作者】 郭丽莉；

【导师】 曹雪琴；

【作者基本信息】 华东师范大学 ， 金融学， 2008， 硕士

【副题名】基于财务数据的实证研究

【摘要】 保险偿付能力是指保险公司对投保人的经济损失进行赔偿和给付的能力。保险液中,风险产生的原因多种多样,但是最终都体现为偿付能力不足。保证保险公司具有持续经营所必须的偿付能力,是政府对保险业监管的核心目标。本文在对保险偿付能力的概念、影响因素、监管制度以及现状进行阐述的基础上,参照中国保监会对偿付能力监管的指标体系,选取了九个财务指标,运用因子分析模型和SPSS统计分析软件,结合保险公司的实际经营数据对主要寿险公司的偿付能力进行了实证研究。因子分析法揭示了影响保险偿付能力的主要因素是公司规模,盈利能力和寿险责任准备金的提取,因子分析结论基本和中国寿险公司的现实情况吻合,这为进一步提高保险公司偿付能力提供了可行的思路。本文进一步分析了造成我国寿险公司偿付能力有限的原因在于:寿险资金运用收益率低,且偿付能力受利率变化严重影响。因此,提高寿险公司偿付能力的关键在于充实资本金,提高公司盈利能力,加强对偿付能力的监管和改善寿险公司的经营管理水平。更多还原

【Abstract】 Insurance solvency is the ability to reimburse the applicants who have suffered economic loss. There are various risks in the insurance industry. But all these risks will end in shot of solvency. To let the insurance companies have necessary solvency in their continuous operation is the government’s key target of regulating the insurance industry.On the basis of elaboration on the basic concepts of solvency, factors that influence solvency , solvency management and current situation of life insurance solvency, according to the ratio system promulgated by China Insurance Regulatory Commission, this dissertation selects 9 financial ratios with the data of China’s main insurance companies and adopts factor analysis and the statistic software of SPSS to illustrate the solvency of China’s main insurance companies. Factor analysis shows that the main factors influencing solvency are insurance scale and profitability, assets structure and composite cost rate. This analysis involves implications on how to improve the solvency.In this paper, we make a further analysis on the reason of insufficient solvency of the China’s life insurance company: life insurance funds use low-yield, and the solvency seriously affected by interest rate changes. Therefore, the key point to improve the life insurance company solvency is to replenish the capital funds as well as to improve the profitability of the company, to strengthen supervision and improve the solvency of the insurance company’s operating management level.更多还原