寿险公司风险控制与管理 --动态资产负债管理的视角

为了保持寿险公司的持续经营，抵御利率变动对寿险公司经营成果的影响，关注寿险公司的偿付能力变化情况，资产负债管理理念逐渐被引入到寿险公司的经营中，但如何将资产负债管理具体化到日常的财务控制工作中来，并建立具体的资产负债管理的评价指标和信息系统，寿险公司尚无实践的经验。文章尝试从建立寿险公司动态资产负债表为切入点，在寿险公司日常财务管理活动中，运用资产负债管理的技术和方法，使资产负债管理理念能够在实践中执行下去，成为真正有价值的风险控制和管理手段。

Risk Control and Management of Life Insurers

In order to maintain their constant operation and to counter the adverse effect of interest rate fluctuation on their performance, insurance companies adopted the notion of asset-liability management. Owing to lack of experience on the part of insurance firms in ways as to specify the management practice into routine financial control and to set up the relevant appraisal indicators and information system, the writers, by taking the setup of dynamic balance sheet as the starting point, attempt to solidify the practice and make it valuable instrument for risk control and management.