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论文编号：	817
作者编号：	2220060610
上传时间：	2008/6/25 15:51:57
中文题目：	中国寿险企业现金流特征及风险管
英文题目：	Research on Cash Flow characte
指导老师：	张晓农
中文关键字：	寿险企业现金流资金运用风险管理
英文关键字：	Life Insurance CompanyCash Flo
中文摘要：	摘 要 中国寿险业在改革开放的二十余年中得到了迅速发展,但是由于外部经营环境的改变,特别是金融市场与经济因素的连动反应使寿险企业在飞速发展的同时也面临着更大的挑战。 长期以来，我国寿险业的利差损不断累积，寿险企业产品结构不合理、投资收益率低、资产与负债不匹配，这些因素使我国寿险企业隐藏了极大的现金流风险。现金流风险一旦发生，不仅会导致寿险企业破产，还会引起整个寿险业巨大的信用风险，使公众对整个保险体系丧失信心，危及到整个社会的安定。 寿险企业不能获得足够的现金以保证保单责任的支付以及其他责任支付的风险就叫做现金流风险。这种现金上的无力清偿可能是由寿险企业的各种经营管理方面的问题导致的，也被称为是技术上的偿付能力不足。 本论文的理论基础是寿险企业财务管理学、会计学、保险学和管理学的相关知识。在研究方法上采用的是定性和定量相结合的方法以及理论联系实际的方法。本论文本着提出问题、分析问题和解决问题的基本思路，首先介绍寿险企业资金运动特点和现金流特征，从而引出现金流风险的概念以及现金流风险的特征，接着在前人研究成果的基础上，通过对现金流风险产生原因的分析，提出进行寿险企业现金流风险管理的有效途径为资金运用的风险管理。最后用归纳的方法总结出我国寿险企业化解现金流风险的对策。同时结合一家非上市寿险企业的真实数据进行案例分析。 希望本研究对于寿险企业化解现金流风险的实践有所帮助，并以本论文作为笔者今后继续从事相关研究的起点。
英文摘要：	Abstract In the past few decades, Life Insurance Industry in China has developed at it’s full speed. But the changes of the environment, particularly the chain reaction of the financial market and economic factors, provide the life insurance companies with both opportunities and challenges. During a long time, the Chinese life insurance companies have accumulated a large of problems, such as the interest spread risk which is not settled yet, the irrational product mix, the insurance investment funds suffering the limited outlet and low revenue and unmatched assets and liabilities. All the factors led a huge cash flow risk to life insurance companies. The cash flow risk may not causes life insurance companies' bankrupt, but also huge credit crisis of the whole industry, which may endanger to the social stability. The fact that life insurance companies don’t have enough cash to make the payment to the policy holders or other obligations is called the cash flow risk, which may be caused by each kind of the problems of management, also called the technical insolvency. The thesis is based on the knowledge of Life Insurance finance management, Accounting, Insurance and Management. The author adopts qualitative analysis and quantitative analysis and theories with facts. First introduce the nature of the fund movement of the life insurance company and the character of the cash flow, which followed by the concept of the cash-flow risk and the character of the cash-flow risk. Then with the reference of the previous research, brings forward that the best and effective way to control the cash-flow risk is to control the risk of the funds management of the company. Finally by concluding all that above-said, the writer sums up the methods of solving or eliminating the cash-flow risk, including set up the ALM mode, consummate the insurance regulation system and enforce the microcosmic management of life insurance investment, to ensure the insurance funds safe and reasonable. Meanwhile the thesis gives an example with actual data to make further explain. The writer tries to provide theoretic support for the life insurance companies on the daily funds management and control. Also the writer wants to give a hand to those who plan to make further research on eliminating the cash-flow risk by sharing this paper with them.
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