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综观寿险公司资产、负债管理的整个发展过程,大致可分为负债管理、资产管理和资产负债管理三种形式。负债管理是指寿险公司以开发新型保险产品为主要任务,以期获得稳定的承保利润,即在整个寿险经营过程中以承保为重点,忽视保险资金的运用;资产管理的前提是假定寿险公司的负债稳定,主要侧重于对保费等保险资金的利用,即合理安排寿险保费等可利用资金的投资组合,以达到资产的保值增值;资产负债管理则是综合考虑寿险公司的资产和负债,以期达到寿险公司资产负债的动态一致匹配。
Looking at the life insurance company’s asset and liability management of the entire development process, can be divided into debt management, asset management and asset liability management in three forms. Liability management refers to life insurance companies to develop new types of insurance products as the main task in order to obtain a stable underwriting profit, that is, throughout the life insurance business to focus on underwriting, insurance funds are ignored; the premise of asset management assumes that the life insurance company’s liabilities Stability, mainly focusing on the use of insurance premiums and other insurance funds, that is, reasonable arrangements for life insurance premiums and other available funds portfolio, in order to achieve the preservation and appreciation of assets; asset liability management is a comprehensive consideration of life insurance company assets and liabilities in order to achieve life insurance The dynamic balance of corporate assets and liabilities match.