对我国寿险公司建立资产波动准备金的设想  

Ideas about the Establishment of Asset Fluctuation Reserve in Life Insurance Companies of China

作　　者：陈迪红[1] 王敏[1] 

机构地区：[1]湖南大学金融学院,湖南长沙410079

出　　处：《财经理论与实践》2005年第2期48-51,共4页The Theory and Practice of Finance and Economics

摘　　要：随着我国寿险资金投资渠道的逐步放开 ,对寿险投资资产的风险控制难度日益加大。目前监管部门对投资风险的控制在一定程度上降低了投资风险 ,但仍有不断增加的趋势。针对寿险公司现有的资产类型及未来的资产类型 ,可以设想建立资产估值准备金和利率维持准备金 。With the open of the investment channels to the life insurance funds in China, it becomes harder and harder to control the risks of the investment assets. Although governmental monitoring department has enhanced the control, life insurance companies' investment risks is continually increasing. Regarding to the current and future assets composition and to the risk-increasing trend of the investment assets of life insurance companies, the author suggested to establish Asset Valuation Reserve (AVR) and Interest Maintenance Reserve (IMR). It shows that the AVR and IMR can enforce the financial stability and solvency of life insurance companies.

关 键 词：信用风险 利率风险 资产估值准备金 利率维持准备金 

分 类 号：F840[经济管理—保险]