我国保险投资风险分析及其控制措施研究
摘 要
现代保险经营中保险投资业务日益体现重要地位，传统投保业务满足不了保险公司盈利的需要，投资业务的投资利润已经成为了保险公司维持正常经营的重要来源。本文通过对我国保险公司投资存在的资本市场发展不完善、利率变动较大，利差损严重、资产负债不匹配，增加投资风险、潜在的汇率风险、保险投资资金监管不合理等主要问题进行分析和研究。并且提出了要采用外部监管和内部控制相结合防范投资风险的政策性建议，其中外部监管的内容包括完善投资环境、调整我国保险监管方向、放松投资方式，控制投资比例、完善信息披露制度、建立保险投资的风险预警机制。内部控制的方式主要包括两大方面：对经营决策风险的控制和对业务操作风险的控制。
关键词：保险投资风险 资产负债不匹配 保险资金 金融衍生工具
Chinese insurance investment risk analysis and control measures on
Abstract
The modern insurance business in the insurance business investment reflects the growing importance of the traditional insurance business failed to meet the needs of the insurance company profits, business investment in the investment profits of insurance companies has become an important source of normal operations. Based on China's insurance companies invest the development of capital markets are imperfect, larger changes in interest rates, Li Chasun serious, assets and liabilities do not match, increasing investment risk, the potential exchange rate risks, insurance regulation unreasonable investment funds and other major issues of And research. And made a regulation to adopt the external and internal controls to prevent the investment risks of combining the policy recommendations, which include external supervision of improving the investment environment, adjust the direction of China's insurance supervision, relax investment, the investment ratio control and improve the information disclosure system, the establishment of Insurance investment risk early warning mechanism. The main mode of internal controls, including two major aspects: the management of risk control and decision-making on operational risk control.
Key word: Investment risk insurance ;Assets and liabilities do not match ;Insurance funds ;Financial derivatives
目 录
1引言……………………………………………………………………………...1
2保险投资风险识别……………………………………………………………...2
2.1保险投资风险的界定及种类………………………………………………2
2.1.1保险投资风险的界定………………………………………………...2
2.1.2保险投资风险的种类………………………………………………...2
2.2我国保险投资的发展现状…………………………………………………3
2.3我国保险投资风险存在的原因……………………………………………3 3我国保险投资风险的监管………………………………………………………7
3.1保险投资风险监管的动因………………………………………………….7
3.2保险投资风险监管的内容………………………………………………….7
3.2.1完善投资环境…………………………………………………………7
3.2.2调整我国保险监管的方向…………………………………………....7
3.2.3放松投资方式的同时，控制投资的比例……………………………8
3.2.4完善信息披露制度……………………………………………………8
3.2.5建立保险投资的风险预警机制………………………………………9 4我国保险投资风险的控制………………………………………………………10
4.1保险投资风险的控制……………………………………………………….10
4.1.1完善组织管理制度……………………………………………………10
4.1.2建立起分权制衡和具有激励约束作用的组织结构…………………10
4.1.3吸收和培养保险投资的综合性人才…………………………………10
4.1.4建立科学的会计制度…………………………………………………10
4.2保险公司业务操作风险的控制…………………………………………….11
4.2.1大力发展资本市场，完善投资环境…………………………………11
4.2.2加强投资资金的专业化管理…………………………………………12
4.2.3运用投资组合，分散非系统风险……………………………………12
4.2.4金融衍生工具的开发和利用…………………………………………13
4.2.5防范利率风险的措施………………………………………………....14
4.2.6防范外汇风险的具体措施……………………………………………14
结论………………………………………………………………………………...16
谢辞………………………………………………………………………………...17
参考文献…………………………………………………………………………...18
外文资料…………………………………………………………………………...19
我国保险投资风险分析及其控制措施研究
摘 要
现代保险经营中保险投资业务日益体现重要地位，传统投保业务满足不了保险公司盈利的需要，投资业务的投资利润已经成为了保险公司维持正常经营的重要来源。本文通过对我国保险公司投资存在的资本市场发展不完善、利率变动较大，利差损严重、资产负债不匹配，增加投资风险、潜在的汇率风险、保险投资资金监管不合理等主要问题进行分析和研究。并且提出了要采用外部监管和内部控制相结合防范投资风险的政策性建议，其中外部监管的内容包括完善投资环境、调整我国保险监管方向、放松投资方式，控制投资比例、完善信息披露制度、建立保险投资的风险预警机制。内部控制的方式主要包括两大方面：对经营决策风险的控制和对业务操作风险的控制。
关键词：保险投资风险 资产负债不匹配 保险资金 金融衍生工具
Chinese insurance investment risk analysis and control measures on
Abstract
The modern insurance business in the insurance business investment reflects the growing importance of the traditional insurance business failed to meet the needs of the insurance company profits, business investment in the investment profits of insurance companies has become an important source of normal operations. Based on China's insurance companies invest the development of capital markets are imperfect, larger changes in interest rates, Li Chasun serious, assets and liabilities do not match, increasing investment risk, the potential exchange rate risks, insurance regulation unreasonable investment funds and other major issues of And research. And made a regulation to adopt the external and internal controls to prevent the investment risks of combining the policy recommendations, which include external supervision of improving the investment environment, adjust the direction of China's insurance supervision, relax investment, the investment ratio control and improve the information disclosure system, the establishment of Insurance investment risk early warning mechanism. The main mode of internal controls, including two major aspects: the management of risk control and decision-making on operational risk control.
Key word: Investment risk insurance ;Assets and liabilities do not match ;Insurance funds ;Financial derivatives
目 录
1引言……………………………………………………………………………...1
2保险投资风险识别……………………………………………………………...2
2.1保险投资风险的界定及种类………………………………………………2
2.1.1保险投资风险的界定………………………………………………...2
2.1.2保险投资风险的种类………………………………………………...2
2.2我国保险投资的发展现状…………………………………………………3
2.3我国保险投资风险存在的原因……………………………………………3 3我国保险投资风险的监管………………………………………………………7
3.1保险投资风险监管的动因………………………………………………….7
3.2保险投资风险监管的内容………………………………………………….7
3.2.1完善投资环境…………………………………………………………7
3.2.2调整我国保险监管的方向…………………………………………....7
3.2.3放松投资方式的同时，控制投资的比例……………………………8
3.2.4完善信息披露制度……………………………………………………8
3.2.5建立保险投资的风险预警机制………………………………………9 4我国保险投资风险的控制………………………………………………………10
4.1保险投资风险的控制……………………………………………………….10
4.1.1完善组织管理制度……………………………………………………10
4.1.2建立起分权制衡和具有激励约束作用的组织结构…………………10
4.1.3吸收和培养保险投资的综合性人才…………………………………10
4.1.4建立科学的会计制度…………………………………………………10
4.2保险公司业务操作风险的控制…………………………………………….11
4.2.1大力发展资本市场，完善投资环境…………………………………11
4.2.2加强投资资金的专业化管理…………………………………………12
4.2.3运用投资组合，分散非系统风险……………………………………12
4.2.4金融衍生工具的开发和利用…………………………………………13
4.2.5防范利率风险的措施………………………………………………....14
4.2.6防范外汇风险的具体措施……………………………………………14
结论………………………………………………………………………………...16
谢辞………………………………………………………………………………...17
参考文献…………………………………………………………………………...18
外文资料…………………………………………………………………………...19