摘要
本文旨在深入探讨保险公司偿付能力管理的现状、存在的问题以及相应的解决对策。保险公司偿付能力，即保险公司承担所有到期债务和未来责任的财务支付能力，是保险行业稳健运行的核心基石。随着保险市场的快速发展，保险公司偿付能力管理的重要性日益凸显，我国保险公司在偿付能力管理方面面临多重挑战。一方面，精算人员匮乏、精算制度不成熟，导致责任准备金的提取存在随意性，难以准确反映保险公司的真实财务状况；另一方面，部分保险公司内部管理参差不齐，偿付能力监管在某些公司中“失灵”，员工素质和专业技术水平有待提高。此外，我国尚未建立完全符合保险偿付能力监管需求的会计制度，监管者的素质和监管技术也有待进一步提升，本文提出了一系列对策。首先，应加强对保险公司偿付能力的监管，要求保险公司报送真实的业务数据和监管报表，确保偿付能力监管的有效性。其次，加快保险企业会计制度的规范化、标准化和统一化建设，借鉴国际先进经验，完善保险监管会计体系。同时，建立多层次的偿付能力风险预警机制，集中分析保险公司的资产获利能力、资产质量、投资收益等关键财务指标，实现由静态监管向动态监管的转变。
关键词：保险公司；偿付能力；风险管理
Abstract
This paper aims to discuss the current situation, existing problems and corresponding solutions of the solvency management of insurance companies. The solvency of the insurance company, which is the financial payment ability of the insurance company to assume all the due debts and future liabilities, is the core cornerstone of the steady operation of the insurance industry. With the rapid development of the insurance market, the importance of solvency management of insurance companies has become increasingly prominent, and Chinese insurance companies are facing multiple challenges in solvency management. On the one hand, the lack of actuarial personnel and the immature actuarial system lead to the arbitrary extraction of liability reserves, which is difficult to accurately reflect the true financial situation of insurance companies; on the other hand, the internal management of some insurance companies is uneven, and the solvency supervision "fails" in some companies, and the quality and professional technical level of employees need to be improved. In addition, China has not yet established an accounting system that fully meets the regulatory needs of insurance solvency, and the quality of regulators and regulatory technology also need to be further improved. This paper puts forward a series of countermeasures. First of all, we should strengthen the supervision of the insurance companies' solvency, and require the insurance companies to submit real business data and regulatory statements to ensure the effectiveness of the solvency supervision. Secondly, accelerate the standardization, standardization and unification of the accounting system of insurance enterprises, learn from the international advanced experience, and improve the insurance supervision and accounting system. At the same time, a multi-level solvency risk early warning mechanism should be established to concentrate on analyzing the key financial indicators such as asset profitability, asset quality and investment income of insurance companies, so as to realize the transformation from static supervision to dynamic supervision.
Keywords：Insurance company; solvency; risk management
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）研究目的和内容 1
（三）国内外研究现状 1
二、偿付能力相关概述 3
（一）偿付能力的定义 3
（二）偿付能力管理的理论基础 3
（三）偿付能力的核心要素 3
三、保险公司偿付能力现状分析 5
（一）行业偿付能力总体水平 5
（二）不同类型保险公司的偿付能力差异 5
（三）偿付能力变化趋势分析 5
四、保险公司偿付能力面临的挑战 7
（一）高风险投资占比过高 7
（二）现金流管理不当 7
（三）内部控制体系不完善 7
五、提升保险公司偿付能力的策略 9
（一）降低高风险投资比例 9
（二）制定科学的现金流预算 9
（三）建立健全内部控制机制 9
结 论 11
参考文献 12
