外文文献翻译保险公司风险管理

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1、保险公司风险管理外文文献翻译(含：英文原文及中文译文)文献出处：BeasleyMS,CluneR,HermansonDR.EnterpriseriskmanagementinInsurance[J]JournalofAccountingandPublicPolicy,2014,24(6):521-531英文原文EnterpriseRiskManagementinInsuranceBeasley,Clune,HermansonTrustisakeydeterminantsofanyfinancialtransaction.Exchangesininsurancemarketsareaparti

2、culartypeoffinancialtransactionwhereacurrentpayment–thepremium–isexchangesforapromiseofafuture,contingentpayment–theindemnityduewhenthecasualtyoccurs.Wearguethattrustiskeyinfosteringthesetypeofexchanges.Trustenterstwoways:becauseitaffectsthewillingnessofthecompanytosupplyinsurancewhentheinsuredcanc

3、heatbyclaimingindemnitiesthatarenotdue.Becauseitdiscouragespeoplefrompurchasinginsuranceiftheydonottrustthecompanypromiseofreadilypayingtheindemnitywhendue.Weprovetheoreticallyandempiricallytherelevanceoftrustininsuranceexchangesanddiscusspoliciestofosterit.EnterpriseRiskManagement(hereinafterrefer

4、redas“ERM”)interestsawiderangeofprofessions(e.g.,actuaries,corporatefinancialmanagers,underwriters,accountants,andinternalauditors),however,currentERMsolutionsoftendonotcoverallrisksbecausetheyaremotivatedbythecoreprofessionalethicsandprinciplesoftheseprofessionswhodesignandadministerthem.Inatypica

5、linsurancecompanyallsuchprofessionsworkasagrouptoachievetheoverridingcorporateobjectives.Riskcanbedefinedasfactorswhichpreventanorganizationinachievingitsobjectivesandrisksaffectorganizationsholistically.Themanagementofriskinisolationoftenmissesitsbigpicture.Itisarguedherethataholisticmanagementofr

6、iskislogicalandistheultimatedestinationofallgeneralmanagementactivities.Moreover,riskmanagementshouldnotbeaseparatefunctionofthebusinessprocess;rather,managingdownsideriskandtakingtheopportunitiesfromupsideriskshouldbethekeymanagementgoals.Consequently,ERMisbelievedasanapproachtoriskmanagement,whic

7、hprovidesacommonunderstandingacrossthemultidisciplinarygroupsofpeopleoftheorganization.ERMshouldbeproactiveanditsfocusshouldbeontheorganizationsfuture.Organizationsoftenstruggletoseeandunderstandthefullrisk