内含价值评价方法研究  

Research for Evaluating Embedded Value

作　　者：李晓林[1] 

机构地区：[1]中央财经大学中国精算研究院,北京100081

出　　处：《中央财经大学学报》2007年第11期51-54,共4页Journal of Central University of Finance & Economics

基　　金：本文得到教育部规划项目"保险机构偿付能力评价体系研究(项目批准号:01JA790090)";教育部人文社会科学重点研究基地重大项目"中国保险业偿付能力研究(项目批准号:04JJD790006)"的资助

摘　　要：寿险公司的经营主旨在于为股东和保户创造持久的价值。单纯依靠保费收入等传统财务报表数据无法反映公司的真实价值。以价值评估为基础的价值管理模式,是寿险公司提高管理水平、促进公司发展的重要管理方式。我国有不少寿险公司已经或正准备上市,为保护广大股东的权益,需要更为科学合理的财务指标来有效反映各公司的业务状况及其各险种业务的经营绩效。内含价值评估应按照保单分类、建立模型、搜集和整理数据、确定精算假设、对未来利润进行预测并贴现以及敏感性分析等步骤进行。The aim of Life Insurance Company lies in creating the lasting value for the shareholders and the insured. Simply using the traditional finance report such as insurance premium income is unable to reflect the company＇s real value. The value management pattern based on value appraisal is the important -management way of raising the life insurance company＇s management level and promoting company＇s growth. We need to establish more scientific and more reasonable financial index to reflect company＇s service condition and management achievements of various insurance services effectively. The embedded value appraisal should be carried on according to the steps of classifying the policy, establishing model, collecting and processing data, determining actuarial hypotheses, forecasting and discounting future profit and taking sensitive analysis.

关 键 词：寿险公司 内含价值 评估方法 

分 类 号：F840.6[经济管理—保险]