發(fā)布時間：2018-06-03 02:49

  本文選題：死差 + 費差��； 參考：《廣西大學》2014年碩士論文

【摘要】：利源分析作為公司經(jīng)營中一種極其有效的管理工具,是科學而客觀地對公司稅前利潤進行深入探究。就壽險利源而言,主要是指三差損益,即死差、費差和利差。通過三差損益分析不僅可以使經(jīng)營者清楚獲知公司業(yè)務產(chǎn)生了盈余還是虧損,還能發(fā)現(xiàn)利源或虧損來源所在,進而調(diào)整公司經(jīng)營戰(zhàn)略,在合理的基礎上實現(xiàn)利益最大化。 從國外保險業(yè)經(jīng)營狀況來看,壽險公司的承保業(yè)務均出現(xiàn)不同程度的虧損,并通過投資收益來彌補。全球40%的投資資產(chǎn)來自于保險公司,收益率高達10%。中國壽險業(yè)對保險資金運用愈加重視,近些年保險投資新政陸續(xù)實施,擴寬了投資渠道。2013年又施行費率市場化,給予壽險公司自由定價的權(quán)力。由此推動了行業(yè)競爭,形成公司利潤“高風險、高收益”的趨勢。 但就目前而言,國內(nèi)保險資金運用的收益情況并不樂觀,利差損風險突出,嚴重影響公司償付能力表現(xiàn)。而且處于創(chuàng)立期的壽險公司數(shù)量偏多,市場的激烈競爭導致了巨大的費用支出。為此,不應盲目照搬國外壽險公司經(jīng)營方法,由內(nèi)實現(xiàn)三差損益的突破、由外借助再保險穩(wěn)固經(jīng)營的力量,結(jié)合中國壽險行業(yè)自身的特點,探究出提高公司經(jīng)營效益的有效途徑。 按照以上思路,本文的框架大致如下所述： 首先是導論部分。其中包括選題背景、研究目的及意義、當前國內(nèi)外學者對三差損益和經(jīng)營效益的研究綜述、研究方法以及本文的創(chuàng)新和不足之處。 隨后介紹三差損益的理論研究,包括三差的科學內(nèi)涵及其風險分析。 第三章是對中外壽險公司經(jīng)營效益比較中的三差損益分析。首先介紹了美國壽險業(yè)的相關(guān)情況；其次探討了穩(wěn)定發(fā)展的德國經(jīng)營模式；隨后又分析了日本壽險公司的現(xiàn)狀；最后總結(jié)國外壽險公司經(jīng)營的成功經(jīng)驗以及對我國的啟示。 緊隨其后又列舉了中國三差損益的案例與現(xiàn)狀研究。根據(jù)案例分析,總結(jié)出中國壽險公司三差損益現(xiàn)狀,并對目前壽險公司經(jīng)營效益進行了分析。 最后為提高并穩(wěn)固國內(nèi)壽險公司經(jīng)營效益的策略和建議。先從三差損益角度進行分析說明,逐類探討提高經(jīng)營效益的關(guān)鍵所在,力圖詳細而準確。最后通過對再保險的應用分析,體現(xiàn)了再保險策略對壽險公司穩(wěn)健經(jīng)營效益的助推作用。
[Abstract]:As a very effective management tool, profit source analysis is a scientific and objective study of the profit before tax. As far as life insurance profit source is concerned, it mainly refers to three difference profit and loss, that is, death difference, cost difference and interest difference. Through the analysis of profit and loss of three differences, not only can the operator know clearly whether the company has a surplus or a loss, but also can find out the source of profit or loss, and then adjust the management strategy of the company, and realize the profit maximization on the reasonable basis. From the point of view of foreign insurance business, life insurance companies have different losses in underwriting business and make up for it by investment income. Around 40% of the world's investment assets come from insurance companies, with yields as high as 10%. China's life insurance industry has paid more attention to the use of insurance funds. In recent years, the new policy of insurance investment has been implemented one after another, widening the investment channels. In 2013, it also implemented the marketization of rates and gave life insurance companies the power to price freely. This promotes the industry competition, forms the company profit "the high risk, the high income" the tendency. But at present, the income of the domestic insurance fund is not optimistic, the risk of the spread loss is prominent, which seriously affects the performance of the company's solvency. Moreover, the number of life insurance companies in the period of establishment is on the high side, and the fierce competition in the market leads to huge expenses. Therefore, we should not blindly copy the management methods of foreign life insurance companies, realize the break-through of the profit and loss of the three differences from the inside, and combine the characteristics of the Chinese life insurance industry with the strength of stable operation of the reinsurance from the outside. To explore an effective way to improve the company's operating efficiency. According to the above thinking, the framework of this paper is as follows: The first part is the introduction. Including the background, purpose and significance of the research, the current domestic and foreign scholars on the profit and loss of the three differences and management benefits, research methods and innovation and shortcomings of this paper. Then it introduces the theoretical research of the three difference profit and loss, including the scientific connotation and risk analysis of the three differences. The third chapter is the three-difference profit and loss analysis in the comparison of Chinese and foreign life insurance companies. This paper first introduces the relevant situation of American life insurance industry, then discusses the German business model of stable development; then analyzes the current situation of Japanese life insurance companies; finally summarizes the successful experiences of foreign life insurance companies and their enlightenment to our country. Followed by a list of China's three difference profit and loss case and the status of the study. According to the case analysis, the paper summarizes the current situation of the three difference profit and loss of the life insurance company in China, and analyzes the operating efficiency of the life insurance company at present. Finally, in order to improve and stabilize the domestic life insurance company operating efficiency strategies and suggestions. From the angle of profit and loss of three difference, the key to improve management benefit is discussed in detail and accurately. Finally, through the analysis of the application of reinsurance, it reflects the role of reinsurance strategy in promoting the stable operating efficiency of life insurance companies.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F842.3;F840.4

【參考文獻】

相關(guān)期刊論文 前10條

1 周蘭君;;論保險公司的利潤戰(zhàn)略管理[J];當代經(jīng)濟;2009年12期

2 張邯s，

本文編號：1971172