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保险公司是常年跟“风险”打交道的特殊金融服务行业。而风险是不可预料的,不可衡量的,因此保险公司只能根据以往的经验数据来预测未来的损失。这项工作是通过保险精算人员来完成的。保险精算人员运用概率论与数理统计和大数法则相关知识以实际数据为依据拟合损失分布,结合其自身多年的保险行业经验和精深的金融、会计、宏观经济学、数理统计等学科的专业知识,尽可能精确地评估保险标的风险的大小、性质,并以此作为保险公司各项财务决策的依据,包括制定费率、提留准备金、再保险安排保险公司资产负债配比或偿债能力的评估等。本文将基于保险公司财务成本管理的角度,简要分析影响保险公司财务状况的各种不确定性因素。
Insurance companies are perennial specialists in the “risk” dealings with the special financial services industry. While risk is unpredictable and unmeasurable, insurers can only predict future losses based on past empirical data. This work is done by insurance actuaries. Insurance actuarial personnel use the theory of probability and mathematical statistics and law of large numbers to fit the distribution of losses on the basis of actual data. Combined with its own many years of experience in the insurance industry and profound professional disciplines such as finance, accounting, macroeconomics and mathematical statistics Knowledge as accurately as possible to assess the size and nature of the risk subject to insurance as the basis for various financial decisions, including the establishment of rates, reserve provisions, reinsurance arrangements for the proportion of assets and liabilities of the insurance company or solvency Assessment and so on. Based on the financial cost management of insurance companies, this article briefly analyzes all kinds of uncertainties that affect the financial status of insurance companies.