This paper is mainly based on the theoretical study of life insurance accounting and the theory of general accounting, in view of the particularity of the life insurance; we make a study of the fair value measurement in life insurance liabilities.
本文主要基于保险会计理论研究的需要,从会计计量属性的角度,立足于一般会计理论,针对保险行业的特殊性,对保险负债的公允价值计量问题进行了研究。
According to requirements of financial reports and risk management,the assets and liabilities of insurance company should be valued under fair value.
保险公司负债主要由各种类型的保险合同组成。
On the other hand,operating with debt can also increase debt risk of business.
同时,负债经营也增加了企业的负债风险。
The debt risk models of local government is built in the paper in order to analyze the static and dynamic fac- tors of debt risk of local government.
弄清地方政府负债风险的生成机理,强化地方政府负债风险的监管已成为一项长期的战略任务。
Nowadays,the sharp contradiction of local government finance of income and expenses has exacerbated local government debt risk.
当前地方政府的财政收支矛盾尖锐,负债风险日益加大。
On the Liability Evaluation for Participating Life Insurance;
寿险公司分红保险负债估价的进一步研究
The market value margin of insurance liability:valuation method and application
保险负债的风险价值边际:评估方法及应用
An Acknowledgement Issue on Liability Risk Capital of Property Insurance Company;
财产保险公司负债风险资本金的确定
Asset-liability management for insurance investment.
第二章：保险投资的资产负债匹配管理。
A Study on ALM for Insurance Enterprise Based on Interest Rate Risk;
基于利率风险的保险公司资产负债管理研究
Insurance Company s Asset-liability Matching Risk Management in China s New Investment Circumstances;
防范保险公司资产负债匹配风险策略研究
The Actuarial Models of Asset-Liability for Personal Account on Enterprise Pension Funds
企业养老保险的个人帐户资产-负债的精算模型
The Cybernetics Approaches to the Asset-Liability Management of the Insurance Companies;
基于控制论的保险公司资产负债管理研究
Asset Liability Management and Insurance Funds Utilization by Property Insurance Companies;
论财产保险公司的资产负债管理与资金运用
The Revelation of Assets Management in American Insurance Companies to China;
美国保险公司的资产负债管理及对我国的启示
Investigation on Recognition and Measurement of Dividend Insurance Policy Debts;
分红保险合同红利负债的确认与计量研究
On ALM Technology of Insurance Company & It s Development Tendency;
保险公司资产负债管理技术及其发展趋势
A Study on the Linkage of the Assets and Liabilities of China’s Insurance In dustry with the Securities Market;
中国保险业资产负债与证券市场的对接研究
The Application of Dynamic Financial Analysis of Insurance Company to Asset-Liability Management;
保险公司动态财务分析在资产负债管理中的应用
A Study of the Method of ALM for the Insurance Companies based on VaR and Bankruptcy Probability;
基于破产概率和VaR的保险公司资产负债管理研究
Analyzing on the Model Choice and the Organization Constructing of the Assets and Liabilities Management in Chinese Insurance Industry;
试析我国保险业资产负债管理模式的选择及体系构建
The research of the insurance groups' resources integration in China From the perspective of the asset-liability management (ALM) theory
我国保险集团资源整合研究——基于资产负债管理的视角
I pledged my word (of honor) that I would never again get into debt.
我保证绝不再负债。