| 寿险公司盈余管理研究——基于业务特性驱动视角 |
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| 引用本文： | 杜奎峰,张兆钺.寿险公司盈余管理研究——基于业务特性驱动视角[J].南京金融高等专科学校学报,2011(3):19-23. |
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| 作者姓名： | 杜奎峰 张兆钺 |
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| 作者单位： | [1]中国再保险集团股份有限公司,北京100033 [2]中央财经大学金融学院,北京100081 |
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| 基金项目： | 财政部重点课题项目（2011QY008） |
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| 摘 要： | 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。
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| 关 键 词： | 寿险公司 盈余管理 信息披露 金融工程 再保险交易 准备金提取 资产分类与计量 |
On Earning Management of Life Insurers：Perspectives of Life Insurance＇s Characteristics |
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| DU Kui-feng,ZHANG Zhao-yue.On Earning Management of Life Insurers：Perspectives of Life Insurance＇s Characteristics[J].Journal of Nanjing Higher Finance College,2011(3):19-23. |
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| Authors: | DU Kui-feng ZHANG Zhao-yue |
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| Institution: | DU Kui-feng,ZHANG Zhao-yue |
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| Abstract: | 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. |
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| Keywords: | life insurer earning management information disclosure financial engineering reinsurance transactions flexible reserve policies classification and measurement of assets |
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