基于经济资本的保险公司内部偿付能力管理研究

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1、同济大学经济与管理学院博士学位论文基于经济资本的保险公司内部偿付能力管理研究姓名：何艳申请学位级别：博士专业：技术经济及管理指导教师：张庆洪20070901摘要稳定性，本文提出对这类资产和负债不应只考虑时点价值，还应从动态角度测量其波动性水平，从而得到实际偿付能力的客观评价。关键词：经济资本，偿付能力，计量属性，公允价值ⅡABSTRACTNowadays，capitalmanagementisbeingthekeyjoboffinancialenterprisesriskmanagement．Withthefastde

2、velopmentof舀obaleconomyandfinancialmarketsandtheabundantinnovationsoffinancialproduct，thecompetitionofinsurancemarketismoreandmoreintensiveandthepriceofinsuranceproducthastobedepreciated．Allthesethingsmayinfluencethesolvencyofinsul'ancecompany．Sharpmarketcompeti

3、tionbringsmorerisksaswellasmoreprofitableopportunities．Inaddition,theriskoffinancialmarkets’fluctuationisenlarged,whichincreasedtheuncertaintyofinsuranc：eoperation．Itcanbeconcludedthattheoperatingconditionismoreriskytoinsurancecompany．Therefore，itisnecessaryfori

4、nsurancecompanytoCall'youtinteriorcapitalmanagementofsolvencyasidefromallocatingcapitalaccordingsupervisorycommission’Sregulations．Thismanagementpatternshouldnotonlytakesriskandefficiencyimportant，butalsotakescreditors’andstockholders’benefitsimportant．Onlyinthi

5、sway,insurancecompanyCanbelong-living．Thispapersuggeststhatestablishinganinteriormanagementframeofsolvencybased0neconomiccapitalallocationisnecessaryforinsurancecompany．Thismanagementframe，fromtheangleofinteriorriskmanagement，regardseconomiccapitalasatargetofcap

6、italallocation．Onthebasisoftheresearchachievementsofaccountingmeasurement，anewwayusingfairvaluecompletelytoevaluateassetsandliabilityisadvocatedbythepaper．Andthiswayisdifferent、)l，imbotllgenerallyacceptedaccountingandregulatoryaccountingbecausethesolvencycalcula

7、tedbythewayismorecorrelative．Throughthemethodoftheoreticalanalysis,systemcontrastandempiricalanalysis，thepapersystematicallydemonstratesthetheoreticalproof,applicationmethod,theoreticalmodel，andete．Furthermore,somepositiveanalysesareusedtoinspectaChineseinsuranc

8、ecompany．Thispaperobtainsthefollowingimportantconclusions：(1)ItwouldbebettertosaythateconomiccapitalisacapitalcriteriontolIIABSTRACT(2)(3)(4)measureefficiencyandriskt