新会计准则下寿险公司资产负债管理研究

资产负债管理是影响寿险公司经营成败的重要因素,其长期目标是经济价值最大化.在信息不对称的情况下,会计报表成为寿险公司实施资产负债管理的重要依据和管理内容.我国保险业实施新会计准则后,寿险公司资产与负债的计量方式发生重大变化,会计报表的波动性显著增加,对资产负债管理提出了严峻的挑战.本文研究了新会计准则对传统险、分红险和...

Life insurer's asset and liability management under the new accounting rule

Asset and liability management is the key to life insurance companies′ success,as it aims at maximizing the economic value.When information is asymmetrical,the financial reports are the only tools and basis for making asset and liability strategies.After the new accounting standard was adopted in China,the measurement method of asset and liability has changed dramatically.Since the volatility of financial reports has increased a lot,the challenge to asset and liability management has increased accordingly.This paper analyzed the influence of new accounting standard on traditional,participating and universal life insurance products,discussed the difficulties and key points in asset and liability management for these products,and offered some suggestions about how to deal with them.