保险业财务风险问题研究
摘 要
我国关于财务风险管理的研究，始于二十世纪八十年代，起步较晚。财务风险贯穿于各行各业生产经营的各个环节，并且受到行业特殊性的影响，不同行业的财务风险有着不同的风险特征。保险企业作为风险的经营单位，在承接保险业务的同时也累积了大量风险，并且与一般的工商企业相比，保险业的风险更高、风险周期更久、风险期限更长，这势必导致保险企业面临更加突出的财务风险问题。因此，本文对保险企业财务风险管理相关问题的研究，具有很强的理论意义和现实意义:一方面有利于丰富和发展财务风险管理理论，另一方面有助于提高保险企业的抗风险能力，进而提高其经营管理水平，增强其盈利性。本论文就从保险行业的财务风险问题的角度研究，在分析保险行业财务风险现状的基础上，首先总结了财务风险特征，并结合有关理论，分析了存在的主要财务风险，并对问题的成因进行了探讨；其次，结合人身保险公司管理的特点，对中国人寿保险公司的风险管理系统进行系统分析。最后，提出相应的中国人寿保险公司财务风险控制的具体对策。通过运用具体的保险公司案例，对其财务风险管理进行深入剖析，探究其不足，以此支撑全文的总体分析。
关键词： 财务风险，保险业，中国人寿保险公司
The insurance industry financial risk problem research
ABSTRACT
The research on financial risk management in our country began in 1980s and started late. Financial risk runs through all aspects of the production and operation of all walks of life, and is affected by the particularity of the industry. The insurance enterprise as a risk management unit, to undertake insurance business but also accumulated a lot of risks, and compared with the general industrial and commercial enterprises, the risk of the insurance industry, higher risk cycle longer and longer term risk, this will cause the insurance companies face the financial risk problem more prominent. Therefore, this paper studies problems relevant to financial risk management of insurance enterprises, it has great theoretical significance and practical significance: on the one hand, to enrich and develop the theory of financial risk management, insurance helps to improve the anti risk ability of enterprises on the other hand, in order to enhance the management level, enhance their profitability. The research papers from the financial risk of the insurance industry’s point of view, based on the analysis of the financial risk status of the insurance industry, firstly summarizes the financial risk characteristics, and combined with related theories, analyzes the main financial risks, and the causes of the problem are discussed; secondly, combining the characteristics of life insurance company management system analysis, risk management system of Chinese life-insurance company. Finally, the paper puts forward the corresponding countermeasures for the financial risk control of life-insurance company in china. Through the use of specific insurance companies, its financial risk management in-depth analysis, to explore its shortcomings, in order to support the overall analysis of the full text.
KEYWORDS：financial risk，insurance industry，life-insurance company
目 录
1 保险业务及其财务风险概述…………………………………. 1
2 以中国人寿保险股份有限公司为例…………………………… 6
2.1 中国人寿保险股份有限公司背景………………………. 6
2.2 中国人寿保险股份有限公司财务状况…………………… 6
3 中国人寿保险公司主要财务风险…………………………….. 8
4 中国人寿保险财务风险存在原因……………………………. 11
4.1 保险业务控制环节存在漏洞…………………………. 11
5 中国人寿财务风险治理对策………………………………… 14
5.1 加强筹资环节财务风险管理…………………………. 14
5.1.1 合理安排资本结构及资本来源………………….. 14
5.2 加强保险各个环节财务监管…………………………. 15
5.2.1 控制承保环节资产配置风险……………………. 15
5.2.2 加强保险资金运营效率……………………….. 15
5.2.3 加强理赔业务人员的法律意识………………….. 15
