利率对保险公司的影响及对策-工商管理专业论文.docxVIP

摘 摘 要 中国的保险市场是一个迅速发展的市场，具有巨大的潜力。培育 和发展中国的保险市场是构建中国完善的金融体系的重要内容。但由 于计划经济体制的影响，寿险产品保证利率与银行存款利率联系紧 密，主要依银行储蓄存款利率为参照物，随着国内经济通货紧缩的出 现，1996年银行利率开始七次下调，保险公司的投资无法达到产品 设计的高水平回报，国内寿险业务形成了一定的利差损。 本文从保险及财务的基本概念和理论入手，分析了中国保险业利 差损形成的原因和国外保险公司的经验和教训，提出了解决利差损的 有关对策。 本文共分为四个部分。 第一部分，概括描述人寿保险的基本概念、有关财务理论及国内 几种典型的投资险种。 第二部分，介绍了国内与国际保险业的发展状况，分析了彼此的 区别与联系。 第三部分，详细分析了国内与国际保险业利差损形成的历史及原 因，指出了共同之处和不同之处。 第四部分，针对中国保险业的现状，借鉴国外保险业的发展经 验，提出了中国保险化解利差损的有关对策。 希望本文能对中国保险业的发展做出微薄的贡献。，l 关键词： 保险，利差损，投资 一 ～一 。一。 ABSTRACTChina’S ABSTRACT China’S insurance market is a quickly develop market，and have large potential．Nurturing and developing Chinese insurance market is the most important for the constructing of Chinese socialist market economic system．But because of the planned economy system，the product of insurance contact to the interest rate closely．and according to the interest of bank，along with the emergence of deflation economy，the bank interest rate start drop 7 times since 1 996，insurance company can’t attain high repayment of the planed product，the Chinese insurance company loss large benefit because interest fluctuate． The arti cle demonStrated the reason 0f the i nterest COSt in Chi rlese and foreign eompani es bY analYzed the fundamental ConceptS and the COIlCerned theori es of insuranCe and fi oance． Put forward the suggesti OnS for the soiUtion of i nterest COSt． The article is divided into four parts． In The part one，generalize to describe the basic concept，relevant finance theories and several typical kinds of insurance products in china． In the part two，introduced the development condition of the domestic and international insurance industry，analyzing the difference and Contact each other． In The part three，detailed analyzed the reason of interest cost in domestic and international insurance industry and point out the difference and similarity between china and foreign． In the part four，aim at the present condition of the Chinese insurance industry，and draw lessons from abroad insur