寿险公司资产负债管理技术的应用研究——动态资产负债管理的视角

Applied Research on Dynamic Assets-Debts Management for Life Insurance Companies

资产负债管理是抵御利率变动对寿险公司经营的一种有效的方法,但如何将资产负债管理具体化到日常的财务控制工作中来,并建立具体的资产负债管理的评价指标和信息系统,寿险公司尚无实践的经验。本文以动态资产负债表为切入点,研究了寿险公司日常管理活动中,资产负债管理的技术和方法的应用,以资产份额分析法为例,分析了寿险公司动态资产负债管理的过程,对寿险公司引进资产负债管理有一定的实践意义。

Assets-Debts management is an effective way against the impact of interest fluctuation on life insurance companies' management. However,there is no practical guidance regarding the application of assets-debts management in the daily financial control and the evaluation indicators and information system of the management of life insurance companies.This article researches the application of assets-debts management techniques and methods in the daily operations of life insurance companies.We analyze the dynamic process of assets-debts management in life insurance companies exampled by asset portion analysis.This would be meaningful for life insurance companies to introduce assets-debts management.