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论文编号：	15121
作者编号：	2320224244
上传时间：	2024/12/10 16:41:31
中文题目：	A保险公司偿付能力管理问题研究
英文题目：	Research on Solvency Management Issues of A Insurance Company
指导老师：	郝臣
中文关键字：	第二代偿付能力监管制度体系;保险公司;偿付能力;财务分析
英文关键字：	The Second Generation Solvency Regulatory System; Insurance Company; Solvency; Financial Analysis
中文摘要：	为了保障社会经济秩序和谐稳定，监管部门通过对保险公司的偿付能力进行监管来控制保险公司所面临的风险，各项针对保险公司偿付能力的监管规则也随着保险行业的不断成熟而不断更新。特别是自2015年起，我国的保险行业开始进入“偿二代”试点建设工作，并在2016年全面推行该制度，实现了由规模导向到风险导向的转变。本文通过选取出现较大偿付能力问题的A保险公司作为案例，分别从财务状况和偿付能力状况两个角度对A保险公司相关指标进行拆分分析，并对公司的基本情况进行调查研究，以此来深入分析A保险公司在偿付能力管理中出现的实际问题。 经研究发现，A保险公司存在投资收益极不稳定、赔付支出难以控制、相关业务受到限制、发展战略落实不到位等偿付能力管理问题，并通过深入剖析，发现了A保险公司存在资本结构不均衡、业务结构不协调、成本控制能力不佳、公司治理状况不佳四项问题：第一，A保险公司平时对于股东融资、发债等手段的使用都比较少，资本结构不均衡，资产负债率远高于同行业、同规模公司。第二，该公司车险收入占比过高，远高于同行业水平，在车险综合改革、利润收窄的大背景下处于不利地位。第三，影响最低资本的根本根源在于非寿险业务保险风险，准备金负债指标增长的根源在于未决赔款准备金的增加，同时该公司努力扩大的承保量没有带来利润的增加，反而产生了大量的赔付支出，说明承担了大量赔付率较高的保单，成本控制不到位。第四，A保险公司高层管理人员变动频繁，发展战略落实不到位，公司治理状况不佳，需要进一步健全激励、考核等机制，改善公司治理状况。 所以，本文从优化资本结构、强化成本控制等三个方面提出对策建议，较为符合A保险公司当前面临的实际情况，同时也可推广应用至其他存在类似偿付能力管理问题的中小型财产保险公司。
英文摘要：	To ensure a harmonious and stable socio-economic order, regulatory authorities control the risks faced by insurance companies by supervising their solvency. Various regulatory rules concerning the solvency of insurance companies are also continuously updated as the insurance industry matures. Especially since 2015, China's insurance industry has embarked on the pilot construction of the "Second-Generation Solvency Supervision System" and fully implemented the system in 2016, achieving a shift from a scale-oriented approach to a risk-oriented approach. This article selects A Insurance Company, which has encountered significant solvency issues, as a case study. It conducts a detailed analysis of relevant indicators from both financial and solvency perspectives and investigates the company's basic situation, aiming to deeply analyze the practical problems encountered by A Insurance Company in solvency management. The study found that A Insurance Company has solvency management issues such as extremely unstable investment returns, difficult control of compensation expenses, limited related business, and inadequate implementation of development strategies. Through in-depth analysis, four issues were identified: firstly, A Insurance Company rarely uses shareholder financing, bond issuance, and other means, resulting in an imbalanced capital structure and a debt-to-asset ratio far higher than that of companies of the same industry and scale. Secondly, the company's income from car insurance accounts for too high a proportion, far exceeding the industry level, putting it at a disadvantage in the context of comprehensive car insurance reform and narrowing profits. Thirdly, the fundamental root cause of the lowest capital lies in non-life insurance business risks, and the root cause of the increase in reserve liability indicators lies in the increase in outstanding claims reserves. At the same time, the company's efforts to expand underwriting volume have not led to increased profits, but have instead generated significant compensation expenses, indicating that it has taken on a large number of policies with high compensation rates and inadequate cost control. Fourthly, A Insurance Company has frequent changes in senior management, inadequate implementation of development strategies, and poor corporate governance, requiring further improvement of incentive and assessment mechanisms to improve corporate governance. Therefore, this article proposes countermeasures and suggestions from three aspects: optimizing capital structure and strengthening cost control. These suggestions are more in line with the actual situation faced by A Insurance Company, and can also be applied to other small and medium-sized property insurance companies with similar solvency management issues.
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