RESEARCH ON FAIR EVALUATION FOR PARTICIPATING LIFE-INSURANCE
Since New Accounting Standards System took into effect in China, liability valuation of participating insurance based on fair value has shown great realistic significance. This study attempts to establish a liability valuation model of participating insurance considering the asset made up of cash, bonds and stocks (CBS). This model stimulates value of CBS, and figures out the market value of the contract of participating insurance. Furthermore, taking China Life Insurance Company as an example, this paper makes a numerical analysis on this model.
participating life-insurance liability evaluation fair value cash-bond-stock model
Haitao Zheng Dong Wang Ruoen Ren
School of Economics and Management, Beihang University, Beijing 100191, China Asset&Liability Management Department, China Construction Bank, Beijing 100032, China
国际会议
The Tneth International Conference on Industrial Management(第十届工业管理国际会议 ICIM 2010)
北京
英文
385-391
2010-09-16（万方平台首次上网日期，不代表论文的发表时间）