摘要
随着保险业的快速发展和增长方式的转变,急需探讨如何运用核心价值的方法来评价寿险公司的经营状况,从而全面反映我国保险业发展的实际状况。计算有效业务价值是核心价值评估工作的核心,一般包括以下五个步骤:保单分组;设定参数;对未来利润进行预测和贴现;变动分析;敏感性分析。我国寿险公司可以从以下几方面推动寿险业改革,即实现核心价值的显著提高,加强内部管理,降低经营费用;积极扩展业务,增加保费收入;提高员工素质,减少职工人数;压缩固定资产,控制盲目投资;调整产品和业务结构,降低利率风险;充分利用资金,减少利差损。
Along with rapid development of the insurance industry and change of mode of growth, it has become an urgent issue to explore how to use embedded value method to evaluate operational status of a life insurance company, and in turn, draw a complete and realistic picture of the insurance industry in China. The kernel of embedded value appraisal is to calculate the value of in-force business. This composes of five steps： policy grouping, setting parameters, future profit and its present value projection, and variation and sensitivity analysis. China＇s life insurance company can promote reform on the life insurance industry and significantly increase embedded value from the following aspects： strengthening internal management to lower operational expenses, actively expand business to increase premium income, increase employee remuneration and reduce the number of employees, cut down on fixed assets and control irrational investment, adjust product and business mix and reduce interest rate risk, and improve fund utilization efficiency and reduce negative interest rate spread.
出处
《保险研究》
CSSCI
北大核心
2007年第10期63-66,共4页
Insurance Studies
关键词
核心价值
价值管理
评估体系
embedded value
value management
appraisal system
