平安保险公司财务风险分析与管理对策

中文题目： 平安保险公司财务风险分析与管理对

策

外文题目：Ananlysis on Financial Risk and

Management Countermeasures Ping An Insurance Company

of I

摘 要

随着经济的不断全球化、自由化和市场化，风险的影响速度和冲击性也在不断增强，如何有效防范和控制经营风险，已成为保验业实现可持续发展的核心课题。平安保险公司作为我国保险业的典型代表，对财务风险进行分析并提出财务风险管理的对策，将对我国保险业的健康发展有所裨益。

以中国平安保险(集团)股份有限公司为研究对象，采用理论分析与案例研究相结合的方法，分析中国平安面临的风险及风险管理的现状、财务风险发生的原因、公司治理与风险管理的关系，提出构建财务风险体系和加强中国平安财务风险管理的对策。选取中国平安2004年-2009年的相关财务指标为样本,通过因子分析法对中国平安的财务状况进行分析与评价，验证了影响中国平安财务状况的主要因素是资本充足性、盈利能力、资产质量和准备金充足性，并据此提出建立以资本充足性、盈利能力、资产质量和准备金充足性为基础的财务风险指标体系的构想，对财务风险进行动态监测；提出了以完善风险管理为目标、从公司治理的角度完善风险管理的五项措施：健全公司治理机制，加强治理的规范度；规范企业的治理结构，建立有效的监管制度；完善经理人的约束和激励机制；加强风险管理的制度化、程序化，提高风险管理水平；营造风险管理文化，促进风险管理的改善。

关键词：平安保险公司；财务风险；因子分析；公司治理

ABSTRACT

With economic globalization、liberalization and marketization, the influencing speed and impact resistance of risks becomes stronger. How to effectively prevent and control the risk management? Nowadays it has always been the core topic of sustainable development of insurance industry. Ping An Insurance Company as the typical representative of the insurance industry in China, analyzing on financial risks and put forward the countermeasures of financial risk management which will help chinese insurance industry develop healthily.

To China Ping An Insurance for the study, this paper uses the research technique which the theory analysis and case study unifies. This article analyses the present situation of Risk and risk management, causes of financial risk, the relationships of risk management and corporate governance. And points out the corresponding countermeasures about the construction of financial risk system and the financial management of China Ping An Insurance. With samples about the relevant major financial indicators of Ping an insurance in 2004-2009. Using factor analysis method to evaluate Ping An Insurance financial situation, for dynamic monitoring financial risk, the paper emphasizes that the capital adequacy、 profitability、assets quality、reserve adequacy which formed financial risk system are the main factor to influence financial situation. At the same time, a target is to enhance the risk management, the paper also presents five measures to improve the risk management in the light of corporate governance. Five measures are: improving the corporate governance mechanism and strengthening management standardization; standardizing corporate governance structure and establishing an effective monitoring system; improving the incentive and restraint mechanisms of handlers; strengthening financial management institutionalized and standardized and improving risk management; building financial management culture and accelerating risk management.

Key words:China Ping An Insurance; financial risk; factor analysis; Corporate governance

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目录

前言 ....................................................................... 1 1中国平安保险公司简介 ................................................... 2 2中国平安面临的风险分析 ................................................ 3

2.1风险的定义、特征及分类............................................... 3

2.2中国平安面临的风险分析............................................... 3 3中国平安风险管理的现状及问题分析 ..................................... 7

3.1中国平安风险管理的内容及特点........................................ 7

3.2中国平安风险管理现状及存在的问题 ................................... 8 4中国平安的公司治理状况及其与风险管理的关系 ........................ 10

4.1中国平安公司治理状况 ................................................ 10

4.2中国平安公司治理与风险管理的关系 .................................. 12 5中国平安风险管理对策 .................................................. 14

5.1构建中国平安财务风险体系 ........................................... 14

5.1.1财务风险预警指标的选取 ............................................ 14

5.1.2指标体系有效性的检验 .............................................. 15

5.1.3实证结果分析 ....................................................... 18

5.2基于公司治理的中国平安风险管理措施 ................................ 19 6结论 .................................................................... 22 致 谢 ..................................................... 错误！未定义书签。 参考文献 ................................................................. 23

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