考虑所得税的溢额再保险的存款保险定价研究  

Study on the Deposit Insurance Pricing of the Income Tax on the Excess of the Income Tax

作　　者：岳金枝 杨汝梅 商玉芳[1] 刘海梅[1] 

机构地区：[1]山东科技大学数学与系统科学学院,青岛市266590 [2]潍坊科技学院图书馆,山东省寿光市262700

出　　处：《曲阜师范大学学报（自然科学版）》2017年第2期46-51,共6页Journal of Qufu Normal University(Natural Science)

基　　金：山东省研究生教育创新计划项目

摘　　要：将再保险思想引入存款保险的设计中,在假设银行资产服从几何分数布朗运动的前提下,推导出溢额再保险的定价公式.并将银行所得税率加入到溢额再保险定价研究中,且对中国的上市银行实际数据进行了模拟分析.The idea of reinsurance is introduced to the design of deposit insurance, based on the assumption that the bank assets are subject to the geometric fractional Brown motion,this paper derives the pricing formula of the surplus reinsurance.In addition,the bank＇s income tax rate is added to the reinsurance pricing research, the actual data of listed Chinese banks are simulated and analyzed.

关 键 词：存款保险 溢额再保险 所得税率 几何分数布朗运动 

分 类 号：F840[经济管理—保险]