现金流视角下的保险公司偿付能力定义  

Definition of the Insurance Company's Solvency from the Cash Flow Perspective

作　　者：王凯[1] 谢志刚[1] 

机构地区：[1]上海财经大学金融学院,上海200433

出　　处：《保险研究》2014年第2期3-10,共8页Insurance Studies

摘　　要："偿付能力(solvency)"是保险经营中的重要概念,给出其科学、严谨的定义,是对保险公司偿付能力进行内部管理和外部监管的基础。本文通过对4个实际案例的对比分析,剖析了这一概念所包含的四个特征:不确定性、预测滞后性、导因复杂性和控制方法多样性。最后,我们从保险公司实际经营的视角重新定义了"偿付能力"的概念。Solvency is an important concept in insurance operation, whose scientific and precise definition is the basis to internally manage and externally supervise the solvency of the insurance company. This paper analysed its 4 features through the comparative analysis on 4 cases ：its uncertainty,the hysteresis of its forecast, the complexity of its inducement and the variety of its control method. In the end, the paper re-defined the concept of solvency from the perspective of the actual operation of insurance company.

关 键 词：偿付能力 保险监管 风险 

分 类 号：F840.32[经济管理—保险]