投连险与基金信息披露的比较分析  

The comparison analysis of information disclosure by unit-linked insurance and mutual funds

作　　者：颜韬[1] 

机构地区：[1]中国人民大学经济学院,北京100872

出　　处：《保险研究》2010年第9期88-92,共5页Insurance Studies

摘　　要：与国际通行做法相比,我国投连险投资账户多履行了一个资产"组合管理"职能,这就使得投连险投资账户与基金具有了一定的可比性。本文基于投连险与基金信息披露的比较视角,指出了我国投连险信息披露存在的问题,并从保险公司、监管部门、社会力量三个方面提出了相应的对策。Compared with international practices, the investment account manager for unit-linked insurance performs one more function, namely, the asset ＂portfolio management＂ function. This renders the unit-linked account comparable to mutual funds to some extent. The paper, proceeding from the perspective of investment disclosure by unit-linked account and mutual fund account, pointed out the problems existing with the investment management of unit-linked account, and offered corresponding remedies for insurance companies, regulatory authorities and the society.

关 键 词：投连险 基金 信息披露 

分 类 号：F840.62[经济管理—保险]