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1、人壽保險業資產負債管理之運用郝充仁淡江大學保險經營研究所壽險市場的變化：(1)總體經濟的變化－利率的快速變化(2)人身風險的變化－退休產品的興起(3)金融產業的變化－銀行保險的結合結果：保險公司的資產負債管理受到重視方式：利用存續期間來衡量壽險業資產占金融機構資產比率表壽險業資產占金融機構資產比率表單位：百萬元年/月金融機構資產總額壽險業資產總額比率%200227,176,0043,498,40212.87%200329,875,3874,576,26315.32%200432,531,2845,450,67316.76%200536,024,6146,485,40518.00%200
2、638,425,8217,756,51120.19%200739,629,7018,746,48722.07%200842,218,8329,169,44921.72%200944,950,90710,782,43923.99%201047,259,88212,123,70125.65%201150,444,17313,051,67625.87%資料來源：行政院主計處(中華民國統計月報555期)；財團法人保險事業發展中心人身險保險密度、滲透度表人身險保險密度、滲透度表年/月保險密度(元)保險滲透度(%)200132,5317.39200239,4878.54200350,10610.5
3、9200457,67111.51200564,02112.42200668,35312.77200781,67514.52200883,29415.2200986,79016.08201099,85516.99201194,64715.98資料來源：財團法人保險事業發展中心註：保險密度：每人平均保費支出保險滲透度：保費收入對GDP之比率人身保險費收入統計表人身保險費收入統計表單位：百萬元年/月人壽保險健康保險傷害保險年金保險2002692,725107,70551,94416,7242003864,722120,32152,04473,6172004948,114134,24148,7
4、06155,00420051,120,305143,86949,059121,04020061,238,954155,59449,53797,11320071,461,458171,41250,100169,43820081,330,840188,18050,,609327,99720091,301,359210,84250,026424,53620101,491,337225,36549,088527,06420111,671,870242,00550,229213,6192012/01180,13821,9744,33812,0242012/02147,03716,6043,480
5、14,5532012/03192,23121,5084,54115,2681-3月合計519,40660,08612,35941,854資料來源：財團法人保險事業發展中心註：1.2003年起含中華郵政公司資料2.不含團體保險保費人身保險業資產負債表人身保險業資產負債表單位：百萬元年/月總資產總負債負債準備業主權益資金總額20023,498,4023,340,6763,225,864157,7253,383,58920034,576,2634,351,6604,130,794224,6034,355,39720045,450,6735,203,0604,866,363247,6145,1
6、13,97720056,485,4056,216,3385,693,529269,0675,962,59620067,756,5117,256,0056,436,200500,5066,936,70620078,746,4878,313,5347,142,995432,9537,575,94820089,169,4498,955,3357,847,933214,1148,062,047200910,782,43910,347,1478,974,937435,2929,410,229201012,123,70111,647,53910,223,028476,16110,699,18920
7、1113,051,67612,621,28311,184,402430,39311,614,7952012/0313,552,91013,069,14411,562,669483,76612,046,435資料來源：財團法人保險事業發展中心註：1.資金總額包括業主權益及負債準備2.2012年3月資料尚未經會計師查核簽證3.自2011年起適用財務會計準則公報第四十號「保險合約之會計處理準則」及新修訂「保險業財務報告編製準則」之規定，部份項目內容配
