基于内含价值调整法和价值比率调整法的寿险企业股权价值评估  

Valuation of Life Insurance Company Equity Based on Embedded Value Adjustment Approach and Value Ratio Adjustment Approach

作　　者：赵振洋 傅悦盈 Zhao Zhenyang;Fu Yueying(School of Accounting,Dongbei University of Finance and Economics,China Internal Control Research Center,Dalian 116025)

机构地区：[1]东北财经大学会计学院/中国内部控制研究中心,辽宁大连116025

出　　处：《中国资产评估》2024年第5期17-23,共7页Appraisal Journal of China

基　　金：“2023-2024年资产评估行业青年研究项目”的阶段性成果。

摘　　要：2023年我国陆续落地多项金融类监管文件,坚决守住不发生系统性金融风险底线,深入推进寿险企业的高质量发展。寿险企业作为重要的金融机构,行业监管将向深层面迈进。如何评估寿险企业价值成为我国政府以及社会公众关注的问题。本文通过研究寿险企业的特征和关键企业价值影响因素,基于内含价值调整法和价值比率调整法来评估寿险企业股东权益价值,以期为寿险企业股东全部权益价值的评估提供新的研究思路。China has landed a number of financial regulatory documents one after another,resolutely guarding the bottom line of no systemic financial risks,and deeply promoting the high-quality development of life insurance enterprises in 2023.Life insurance enterprises as an important financial institution,the industry regulation will move to the deep level.How to assess the value of life insurance enterprises has become a concern of our government as well as the public.This paper assesses the value of shareholders'equity of life insurance enterprises based on the embedded value adjustment method and the value ratio adjustment method by studying the characteristics of life insurance enterprises and the key enterprise value influencing factors,with a view to providing new research ideas for the assessment of the value of all shareholders'equity of life insurance enterprises.

关 键 词：寿险企业 股权价值 内含价值调整法 价值比率调整法 

分 类 号：F84[经济管理—保险]