保險(xiǎn)企業(yè)參與債券回購(gòu)業(yè)務(wù)對(duì)償付能力的影響及會(huì)計(jì)核算方法的探討.pdf

1、Y772755橇要大擎碩士學(xué)位論文學(xué)校代碼：19246學(xué)號(hào)：022025165保險(xiǎn)企業(yè)參與債券回購(gòu)業(yè)務(wù)對(duì)償付能力的影響及會(huì)一‘核算方法的探討系(所)：專業(yè)：劃名：指導(dǎo)教師：管理學(xué)院工商管理徐志瀚完成1d期：20掣年lO月26日玨花罾、導(dǎo)舜同慧!!!堅(jiān)!!箜堂塑苧堡墮壘些童蘭堡堂旦墮些墨型堡盟墼壟墮絲望墨壘生鱉莖查墊塑墨塑AbstractInsuranceisamajorpartofmodemfinance，Recently，inChin

2、ainsurancehasdevelopedrapidlyTilltheSep2004，thetotalinsuranceincomeofChinaisRMB334billion；thetotalassetsofChineseinsl2rBrlcecompaniesareOVCI蹦B1，000billionInsurancecompaniesareover80andinsuranceagencyinstitutesaleovEY／1，0

3、00Onthecontrary，thelevelofinsuranceregulatoryinChinaisstilllow、TheChinaInsuranceRegulatoryCommittee(cmc)setup6yearsagoBoththetheoreticalandpracticalinvestigationofinsuranceregulatoryareallatthebeginningstage，andtheframew

4、orkofsolvencyregulationisbulldingRepurchaseagreement(repo)isamajortoolofmoneymarketandisalsoa11importantinvestmentandfinancingchannelforinsurancecompaniesConsideringtheinvestmenttoolsforinsurancecompaniesintoday’SChinaar

5、esolimited，them7surancecompaniesnotonlyuserepotokeephecurrencybalanceatareasonablelevel，buttodoarbitrageonthetwoseparatedmarkets(exchangeandbetweenbanks)aswellWhethertherepotransactionwillaffecttheinsurancecompanies’marg

6、inofsolvencyisthemajordifficultyofinsuranceregulatoryThroughintroductionandanalysisofsolvencyandrepoandcombiningwithpracticalexpcrience，asuggestionisgivenintheessaytochangethecurrentaccountingandsolvency’calculationpolic