论文部分内容阅读
在当前我国宏观经济环境逐步趋好的情况下,为促进经济发展,中央银行继1996年5月第一次调低利率后,8月又一次大幅度降息。作为金融产业的寿险业来说,受其影响就更为直接。如何面对市场调控给寿险业带来的各种风险(包括利率风险)是摆在我们面前亟待解决的课题。 众所周知,寿险业务由于其经营的特殊性,在其经营过程中会积累巨额的寿险基金,从理论上讲,它是未来对被保险人给付金额在预定折现率下的现值。这就要求这项资金在其被给付之前应按一定的预定报酬率(即预定折现率)投资,以取得相应的增值。现有的投资方式有两
At a time when China’s macroeconomic environment is getting better and better, in order to promote economic development, the Central Bank cut interest rates sharply again in August after the first interest rate cut in May 1996. As the life insurance industry in the financial industry, the impact is even more direct. How to deal with various risks (including interest rate risk) brought by the market regulation to the life insurance industry is an issue that needs to be solved before us. As we all know, life insurance business because of its particularity, in the course of its operation will accumulate a huge amount of life insurance fund, in theory, it is the present value of the insured person at a predetermined discount rate. This requires that the funds be invested at a predetermined rate of return (ie a predetermined discount rate) before they are paid in order to obtain a corresponding increase in value. There are two existing investment methods