《保险研究》20190202-《我国财产保险公司偿付能力风险管理问题研究——基于内控视角及灰色关联分析法》（欧阳越秀、严奕杨、李夏晴）

［摘   要］本文以偿付能力二代为基准,基于内控视角分析财产保险公司历史经验数据,并进行数据清理和测算,对符合要求的42家财险公司的偿付能力充足率和影响因素指标进行灰色关联分析。从实证研究结果中得到结论,中资财险公司应重视资金运用管理,外资公司应更偏重再保信用风险管理。具体到中资国企,其风险控制要点还应关注承保业务质量和成本管理,中资民营财险和外资公司需要特别关注风险管理专业化人才的引进和培训,以便更好地管理自身的偿付能力风险。

［关键词］财产保险公司；偿付能力；灰色关联分析；内控

［作者简介］欧阳越秀,上海师范大学商学院副教授,研究方向：财务管理、风险管理；严奕杨,上海师范大学商学院硕士研究生；李夏晴，上海师范大学商学院硕士研究生。

A Study on the Solvency Risk Management Capability of Chinese Non-life Insurance Company—Based on the Internal Control Perspective and Grey Correlation Analysis

OUYANG Yue-xiu,YAN Yi-yang,LI Xia-qing

Abstract：Based on the viewpoint of C-ROSS,and from the perspective of internal control,the empirical data of 42 non-life insurance companies were collected and analyzed in order to perform the grey correlation analysis between the solvency ratio and its major influencing factors.As the conclusion of the empirical study,Chinese non-life insurance companies should pay more attention to investment risk management,whereas foreign non-life insurance companies should focus on reinsurance credit risk management.In details,Chinese state-owned companies should pay attention to underwriting quality management and cost control,and Chinese private companies and foreign-invested companies showld step up efforts on recruitment and training of risk management talents.

Key words：non-life Insurance Company;solvency;grey correlation analysis;internal control