互联网保险公司财务风险研究  

Study on the Financial Risk of the Internet Insurance Company

作　　者：侯旭华[1] 刘洋芷 HOU Xuhua;LIU Yangzhi(School of Accounting, Hunan University of Commerce, Changsha, Hunan 410205, China)

机构地区：[1]湖南商学院会计学院,湖南长沙410205

出　　处：《财经理论与实践》2017年第6期47-51,共5页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金项目(17BGL050)

摘　　要：互联网保险特殊经营模式使保险公司呈现固定资产占比较小、资产负债率较低、保险产品"场景化、碎片化"、渠道成本低廉等财务特征,也使保险公司面临更为错综复杂的财务风险,如对股东的权益性资金依赖性较强、定价风险加大、盈利空间不定以及骗赔套保和洗钱风险等。鉴此,应拓宽筹资渠道,优化保险产品定价,提高保费收入持续增长能力,降低运营和合作成本,构建第三方保单认证和风险评估体系,加强资金规范化管理,强化外部监管等。The business model of the internet insurance shows the following financial characteristics:a small proportion of fixed assets,low asset liability ratio,contextualized and fragmented insurance products,low channel cost and other financial features.At the same time,it also makes the internet insurance companies face more complex financial risks:over reliance on the shareholders'equity funds of its internet insurance company,the increase in insurance product pricing,the narrowing of the profit space,fraudulent claim,and money laundering among other risks.In view of this situation,internet insurance companies should take the following measures:broadening the financing channels,optimizing the pricing of insurance products,improving the growth of premium income,reducing operational and cooperative costs,constructing the third party policy certification and risk assessment system,strengthening the standardized management of funds,and strengthening external regulation.

关 键 词：互联网保险 财务特征 财务风险 风险化解 

分 类 号：F840.4[经济管理—保险]