我国非寿险公司财务风险预警模型研究

The study on the financial risk prospecting model for non-life insurance companies in China

随着我国保险市场对外开放程度的提升,保险业面临着越来越多的风险,而财务风险将是其中决定保险公司存亡的主要风险,因此,如何建立合理有效的财务风险预警系统,及早发现危机迹象,采取防范措施来规避风险,将具有十分重要的意义。本文基于中国当前非寿险公司偿付能力特征与财务风险影响因素以及保监会关于保险公司偿付能力方面的若干规定,采用实证模型分析的方法,试图验证和构建我国非寿险公司财务风险预警模型和指标系统,并提出了相关的后续研究建议。

With the widened opening of the insurance market in China, insurance companies are facing with more and more risks. Financial risk is one of the most important ones for the survival and development of insurance companies. Therefore it is significant to set up the financial risk prospecting model so as to discern signs of a financial crisis as early as possible, and take proper measures to steer away from the risk. Based on characteristics of solvency and financial risk factors for Chinese non-life companies and relevant regulations by CIRC, this paper made an empirical study on the financial risk indicator system and tried to build up the financial risk prospecting model. It also put forward some suggestions for continuous research.