摘要
经济资本作为企业风险管理的核心支柱,补充形成了整合风险与收益的企业风险管理分析框架。在此框架中,经济资本测算、经济资本配置与经济资本绩效考核过程本质上就是企业风险管理过程。实施方式方面,COSO的八要素有助于理解保险公司基于经济资本的风险管理实施方式。提升公司绩效方面,经济资本能够通过强化资本及风险约束意识、参与产品定价与交易决策、优化绩效考核体系等途径影响保险公司的绩效。
As a central pillar of enterprise risk management,economic capital will be added to form the int enterprise risk management framework containing risk and return analysis. In this framework, the economic egrated capital calculation, economic capital allocation and performance assessment are essentially the enterprise risk management process. COSO elements help to understand insurance companies' risk management implementation based on economic capital. On enhancing the company's performance ,the economic capital can impact the insurance company' s performance by strengthening risk awareness, product pricing and trading decisions, and optimizing the performance appraisal system.
出处
《保险研究》
北大核心
2011年第12期26-32,共7页
Insurance Studies
基金
国家社科基金重点项目(11AJY014)
中国人民财产保险股份有限公司灾害研究基金项目支持
关键词
经济资本
企业风险管理
保险公司绩效
economic capital
enterprise risk management
insurance company performance