我国保险公司偿付能力报告改进的探讨  

A Study on the Improvement on Solvency Reports of Insurance Companies in China

作　　者：赵雪媛[1] 

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《中央财经大学学报》2007年第6期46-49,共4页Journal of Central University of Finance & Economics

基　　金：中央财经大学121青年博士基金资助。

摘　　要：保险公司偿付能力报告是保险监管部门基于监管的需要要求保险公司定期报送的报告,保险监管部门希望根据这套报告来判断保险公司现在偿付能力是否充足,并预测保险公司未来偿付能力的变化。我国的偿付能力报告制度正在逐渐建立,笔者认为我国现行的偿付能力报告的内容存在一些问题,需要改进。本文从分析偿付能力报告目标出发,对现有的偿付能力报告提出一些改进建议,包括:建立预警指标体系形成多指标评价标准;增加现金流量信息;改善风险管理制度披露的内容;完善动态偿付能力测试的规定。Solvency reports of insurance companies are reports required timely by insurance regulatory authorities for the purpose of supervision. Insurance regulatory authorities hope to judge whether the solvency of insurance companies is adequate and predict the change of the solvency basing on these reports. The solvency reporting system is under construction in China. The author thinks there are some problems in China＇s current solvency reporting system which needs improving. This article begins with the analyses of objectives of solvency reports and makes some suggestions on the betterment of solvency reports including establishing pre-warning index system to form a multi-index evaluation system, adding up information on cash flow, modifying the context of disclose under risk management system and perfecting the regulations on dynamic solvency testing.

关 键 词：保险公司偿付能力报告 预警指标 现金流量信息 风险管理制度 动态偿付能力测试 

分 类 号：F840.32[经济管理—保险]