基于现金流匹配的寿险公司资产负债管理方法  

The Methods of Asset and Liability Management for Life Insurance Company Based on Cash Flow

作　　者：刘建强[1] 

机构地区：[1]上海财经大学金融学院,上海200083

出　　处：《财会通讯（下）》2004年第8期26-28,共3页Communication of Finance and Accounting

摘　　要：由于生存发展以及监管层的需要,寿险公司必须从会计的角度,或者说从现金流的角度对资产负债匹配风险加强管理。寿险公司常用的资产负债管理方法主要有产品设计和产品组合策略、分割策略、绝对匹配策略。但不同方法也各有优缺点,本文主要介绍各种方法的基本内容及相应的特点。According to the need of development and regulation, life insurance company must use new asset and liability management methods such as cash flow. There are some strategies such as product devise and combination, account division and absolute match. In this paper, we try to introduce these strategies and their characteristics respectively.

关 键 词：现金流 负债管理分割 匹配 

分 类 号：F842.3[经济管理—保险]