| 保险负债的风险价值边际:评估方法及应用 |
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| 引用本文： | 徐楠楠,任若恩,郑海涛.保险负债的风险价值边际:评估方法及应用[J].保险研究,2009(5). |
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| 作者姓名： | 徐楠楠 任若恩 郑海涛 |
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| 作者单位： | 北京航空航天大学经济管理学院; |
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| 基金项目： | 国家自然科学基金重点项目(NO.70531010); 创新研究群体科学基金资助(NO.70521001) |
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| 摘 要： | 国际会计准则委员会(IASB)正在实施一个关于保险合同的会计项目,其目的在于使保险公司的资产负债表以公允价值来计量。保险负债的公允价值以市场脱手价格为计量基础,可由最优估计价值和风险市场价值边际两部分构成。本文以公允价值的计量理论为基础,提出资本成本法这种风险价值边际的核算方法,并以财产险保单为例探讨该方法的应用。
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| 关 键 词： | 公允价值 保险负债 价值边际 资本成本法 |
The market value margin of insurance liability:valuation method and application |
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| Xu Nan-nan,Ren Ruo-en,Zheng Hai-tao.The market value margin of insurance liability:valuation method and application[J].Insurance Studies,2009(5). |
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| Authors: | Xu Nan-nan Ren Ruo-en Zheng Hai-tao |
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| Abstract: | The IASB is leading a project aimed at requiring insurance companies to report their balance sheets at fair value.Measured on the basis of exit price,the fair value of insurance liability consists of two components:the best estimated liability and market value margin.Based on the measurable theory of fair value,this paper illustrated the cost of capital method for the calculation of market value margin,and suggested its application in the case of property insurance policies. |
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| Keywords: | fair value insurance liabilities MVM cost of capital method |
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