頁籤選單縮合
| 題 名 | 投資型保險與財務績效--以中國壽險公司為例=Investment-Linked Insurance and Financial Performance: Evidence from Chinese Life Insurers |
|---|---|
| 作 者 | 張簡永章; 黃春松; 林良錦; | 書刊名 | 藝見學刊 |
| 卷 期 | 12 2016.10[民105.10] |
| 頁 次 | 頁85-97 |
| 分類號 | 563.72 |
| 關鍵詞 | 投資型保險; 財務績效; 地區多角化; 資產報酬率; 金融創新; Investment-linked insurance; Financial performance; Geographic diversification; Return on asset; Financial innovation; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 本研究主要目的為運用中國壽險公司2005年至2013年追蹤資料,檢驗投資型保險業務與公司財務績效之間是否有關聯性。研究結果發現,投資型保險業務與公司財務績效呈顯著負相關,隱含投資型保險業務的銷售尚未使壽險公司有很好的獲利空間,導致投資型保險保費收入比率愈高,資產報酬率愈低之結果。易言之,壽險公司對於投資型保險業務的經營仍然有很大的努力空間,才能提升公司財務績效。同時,研究亦發現銷售投資型保險與公司財務績效之關係隨股權結構而異。具體言之,外商壽險公司銷售投資型保險比本土公司更能提升公司財務績效。 |
| 英文摘要 | This paper aims to investigate the relationship between investment-linked insurance and financial performance using the panel data from 2005 to 2013 of life insurers in China. This result indicated that investment-linked insurance have negative influence on the financial performance for the life insurers. The results show that the sales of investment insurance business have not yet made life insurance companies have a good profit space, resulting in the higher investment insurance premium income ratio, the lower the rate of return on assets. In other words, life insurance companies still have a lot of effort to manage the investment insurance business, which can improve the financial performance of the company. Simultaneously, the study also found that the relationship between investment-linked insurance and corporate financial performance varies with the ownership structure. In particular, foreign life insurance companies can improve the financial performance of the company by selling investment-linked insurance. |
本系統中英文摘要資訊取自各篇刊載內容。