| 非寿险产品EVA盈利分析 |
| |
| 引用本文： | 魏平.非寿险产品EVA盈利分析[J].保险职业学院学报,2010,24(2):31-34. |
| |
| 作者姓名： | 魏平 |
| |
| 作者单位： | 中国人民大学,北京100872 |
| |
| 摘 要： | 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。
|
| 关 键 词： | 隐含权益现金流 净现值 内部收益率 经济附加值 |
EVA Profit Analysis of Non-Life Insurance Products |
| |
| Wei Ping.EVA Profit Analysis of Non-Life Insurance Products[J].JOURNAL OF INSURANCE PROFESSIONAL COLLEGE,2010,24(2):31-34. |
| |
| Authors: | Wei Ping |
| |
| Abstract: | 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 profitab... |
| |
| Keywords: | Implied equity flow Net present value Internal rate of return Economic value added |
| 本文献已被 CNKI 维普 等数据库收录！ |
