保险准备金与保险公司利润的定量关系

目前，大部分保险公司都将利润作为评价业绩的主要指标，而随着我国保险公司相继在海外上市，境外投资者也开始关注中国保险公司的利润。准备金提取过多或是过少都会对利润造成不利的影响，因此，准确把握保险准备金与保险公司利润的关系对公司的发展就显得非常重要。在实际操作中应该用一个相对简明的模型来描述二者之间的定量关系，为我国保险公司的经营管理提供参考。

Today, for most insurance companies of China, profit is the main index of performance evaluation valuation. As Chinese insurance companies go public internationally in succession, more and more foreign investors will also be interested in the profit of these companies. The level of premium reserve can influence profit, and too high or too low reserve is harmful to the insurance company. Hence to grasp the relation-ship between premium reserve and profit is of great importance for the development of the Chinese insurance industry. This article constructs a relatively simple model to describe the relation-ship quantitatively to provide referrence for the management of Chinese insurnce companies.