摘要
本文针对我国财险行业整体经营效益不佳的现状,从业务增长与承保利润实现的角度进行了研究。文章通过对不同的业务增长模型进行比较分析,认为在目前的会计准则下,业务快速增长是财险公司难以实现当期承保利润的原因之一,应在充分考虑增长因素影响的前提下科学客观地评价财险公司的经营业绩。
With a view to the unsatisfactory performance of the whole property insurance sector in China, this article researches into the relationship between premium growth and underwriting profit. By a comparative analysis of different premium growth models, the author holds that rapid premium growth is one of the reasons for property insurance companies'difficulty to realize underwriting profit for the term under the current accounting standards. We should objectively evaluate the performance of property insurance companies with full consideration of various growth driving factors.
出处
《保险研究》
CSSCI
北大核心
2009年第11期81-85,共5页
Insurance Studies
关键词
财产险
业务增长
承保利润
综合成本率
property insurance
premium growth
underwriting profit
combined ratio