第 1 页 共 28 页平安保险财务报表分析摘要：保险业的不断发展源于人们的生活水平越来越好和地球自然灾害的增多。进入 21 世纪后，保险业由单一的经营方式变成多种的经营方式。新的经营模式不仅带来机遇也带来挑战。保险行业特殊的地方有：保险成本未来可能变化、保险业经营对象有风险有连续的责任性。保险企业的经营的时候有很大风险，而财务风险防范是保险业实现长期稳健经营的必要条件，也是企业经营的内在要求。中国平安在 1988 年创立，是我国第一家股份制的保险企业，它现在有各种业务的牌照，已经成为了我国为数不多能同时向用户提供保险、投资及银行业务的金融企业之一。中国平安通过不断的改革创新为客户提供更为细致的保险服务，从而最终实现“国际领先的个人金融生活服务提供商”的伟大目标。本文以中国平安保险公司的财务状况为研究对象，在借鉴国内外企业财务风险管理的经验，对中国平安的主要业务，主体结构等进行深入分析，并从它的债务、盈利等方面对中国平安的财务情况进行了研究，揭示了中国平安在集资、承诺保险以及理赔等业务环节中存在的风险，进而提出了相应的对策。关键词：平安保险 经营现状 财务分析 风险控制Analysis of Ping an Insurance Financial statementAbstract: the continuous development of insurance industry stems from the improvement of economic level and the frequent occurrence of natural disasters all over the world. After entering the 21 ~ (st) century, the insurance industry has gradually transformed from the traditional and single mode of operation to the mode of financial integration. The new business model and organization structure bring the development opportunity to insurance company at the same time also bring all kinds of challenges. Compared with the general industry, the insurance industry has its own special features: the insurance cost has variability in the future, the insurance business object has the risk and the insurance liability has the continuity and so on. The management process of insurance enterprise has the risk, and the financial risk prevention...
