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保险资产管理的发展与保险业的转型、金融市场的深化和监管环境的变迁密不可分。负债的特殊性决定了保险监管政策的差异性和资产配置的独特性,形成了专门的保险资产管理理论体系。在现代保险业经营中,资产负债管理的重要性不断加深。通过对保险资产管理的理论与实践进行梳理,总结了可供借鉴的国际经验,指出投资风险已成为保险公司经营的最主要风险。此外,还要关注会计准则及偿付能力对保险资产管理的影响。最后,文章对主流投资方法和现代投资技术前沿作了评述,点明了保险资产管理的发展潮流。
The development of insurance asset management is inextricably linked with the transformation of insurance industry, the deepening of financial markets and the change of regulatory environment. The particularity of liability determines the difference of insurance supervision policies and the uniqueness of asset allocation, and forms a special theoretical system of insurance asset management. In modern insurance business, asset and liability management is deepening in importance. Through combing the theory and practice of insurance asset management, it summarizes the international experience that can be borrowed from. It points out that the investment risk has become the most important risk of the insurance company. In addition, pay attention to the impact of accounting standards and solvency on insurance asset management. Finally, the article made a comment on the mainstream investment methods and the modern investment technology frontier, pointing out the development trend of insurance asset management.