寿险公司盈余管理研究——基于业务特性驱动视角

On Earning Management of Life Insurers:Perspectives of Life Insurance's Characteristics

寿险公司业务经营具有跨期均衡性、资金融通性、偿付能力充足性三大特性。受业务特性驱动,寿险公司盈余管理策略具有独特性,这些策略主要包括再保险交易、保险准备金提取、金融资产分类和计量。合理适度的盈余管理有利于维护寿险公司和保险市场的稳定发展。

The operation of life insurers has three unique characteristics,namely,multi-period equilibrium,funds mediation and solvency sufficiency.Determined by the above characteristics,life insurers have particular earning management tactics,including reinsurance transactions,flexible reserve policies,classification and measurement of financial assets,etc.Good-intentioned and properly-applied earning management is beneficial for the steady development both of life insurers and of insurance market.