摘要
寿险公司经济价值资产负债表是在市场一致性的框架下,利用精算科学、金融经济学和公司财务学等对寿险公司进行评估,反应寿险公司真实价值的一种财务报表。寿险公司经济价值资产负债表是市场一致性内含价值的评估基础,通过构建寿险公司经济价值资产负债表,可以使市场一致性内含价值的评估更具有可操作性,从而进一步完善市场一致性内含价值评估体系。
The economy value balance sheet of life assurance business is a new financial reporting system under the guidance of the market--consistent, composed actuarial sciences, financial economics, modern portfolio theory and corporate finance to reveal the true value of the company. The economy value balance sheet of life assurance business is the appraisal basis of the market consistent embedded value （ MCEV）. We attempted to construct the economy value balance sheet, thereby making the MCEV assessment more practical and developing a complete assessment system of MCEV.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2008年第1期93-96,F0003,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
教育部人文社会科学重点研究基地重大项目"中国保险业偿付能力研究(项目批准号:04JJD790006)"
教育部规划项目"保险机构偿付能力评价体系研究(项目批准号:01JA790090)"
