非寿险产品EVA盈利分析

EVA Profit Analysis of Non-Life Insurance Products

近年来,我国保险市场发展迅速,保险产品日趋多样化。由于保险产品成本的事先未知性,寻求一种方法对保险产品进行盈利分析显得越来越重要。基于Feldblum的思想,结合我国保险实务,本文建立了关于我国非寿险保险产品的EVA盈利分析模型。分别在净现值和内部收益率两种会计体系下给出了动态监测保单盈利能力的方法。

Insurance market of China has been growing rapidly and various products have appeared. Because insurance companies sell products without knowing what the ultimate costs will be, it is very important to find a tool to monitor the ongoing profitability of their products. In this paper, we introduce a model for the non - life insurance products to monitor profitability. On the basis of the accounting system of net present value and that of internal rate of return, we analyze how emerging experience alters the profitability of the products.