内含价值

本文以寿险公司的内含价值（embeddedvalue，EV）为研究对象。

The study object of this thesis is Embedded Value ( EV ) .

内含价值法（embeddedvalue）是近年寿险公司价值评估时运用的主要方法，一般认为，寿险公司的评估价值等于内含价值加上新业务价值。

Embedded value is the major method used by life insurers to appraise their values in recent years . Generally speaking , the appraisal value of a life insurer is its embedded value plus value of new business .

内含价值是寿险公司有效业务价值和调整后净资产之和，是一种寿险公司特有的财务报告工具和价值测度工具。NET的开放式数控系统的一项关键技术。

Embedded Value is the sum of the value of in-force business and the adjusted net worth of life insurance company , which is a special financial reporting and value measuring tool in life insurance company .

试论道家政治伦理的内含价值

A Brief Study on the Value of Political Ethics in Taoism

内含价值在寿险公司价值评估中的应用误区及修正

Misunderstanding and its Correction of Using Embedded Value to Evaluate Life Insurers

第四部分为内含价值理论的分析，深入探讨了内含价值的应用范围。

Chapter 4 contains the introduction and application of embedded value theory .

本论文研究的对象是寿险公司的内含价值。

The study object of this thesis is Embedded Value .

我国寿险公司规模效率与内含价值的实证分析

Empirical Perspective on Scale Efficiency and Embedded Values of Chinese Life Insurance Companies

内含价值是一个保险业特有的概念。

The embedded value is a proper noun in the domain of underwriting .

寿险公司内含价值评估中精算假设的敏感性研究

Study on Sensitivity of Actuarial Assumptions in Evaluating Embedded Value of Life Insurance Company

基于内含价值的我国上市保险公司绩效评价研究

Research on the Performance Evaluation of Listing Insurance Companies of China Based on Embedded Value

市场一致性内舍价值是对传统内含价值评估方法的发展，其优点在于：负债价值以市场为基础；

The mar - ket-consistent valuation method is an extension of the traditional embedded value method .

因此内含价值是寿险公司特有的一种财务报告工具和价值测度工具。

So the EV is a special financial reporting and value measuring tool in life insurance company .

但是，每个人都受惠于企业市场价格与其内含价值之间的差值。

But all exploit the difference between the market price of a business and its intrinsic value .

近年来，以内含价值来评价寿险公司的绩效是全球寿险业的重要课题。

In recent years , it 's becoming an important topic to value the life company by embedded value .

本文透过财务视角，通过对支撑内含价值的会计假设进行分析，以达到对于内含价值简化理解的目地。

This paper tries to analysis the accounting postulates in order to simplify the conception of the embedded value .

本文利用内含价值法的原理推导出企业价值增值的折现现金流量模型和经济利润模型。

This paper deduces the Discounted Cash Flow model and Economic Profit model based on the principle of inherent value method .

第二部分为文献综述归纳和总结了国内外学者关于内含价值理论与绩效评价方法的研究发展状况与结果。

Chapter 2 is literature review and summarization on the embedded value theory and performance evaluation method , including both domestic and foreign scholars .

我们倾向采现金交易，除非我们所换得的内含价值跟我们付出的一样多，否则不考虑发行股份。

We prefer to buy for cash , but will consider issuing stock when we receive as much in intrinsic business value as we give .

最后，笔者对运用内含价值法评估健康保险公司时所特有的假设进行了初步的探讨。

Finally , the author presents some preliminary discussions on the specific assumption of the health insurance company valuation which has used the method of embedded value .

我们应该认真研究，积极推进，努力建立符合我国保险业实际的市场一致性内含价值评估体系。

We should carefully study this method and actively promote the construction of a market - consistent embedded value appraisal system suitable to the actual situation of the insurance industry in our country .

虽然内含价值已逐渐获得认同，但是由于内含价值的概念相对复杂，使用起来也比较繁琐，所以对于内含价值的理解和运用仍然存在困难。

The embedded value is being accepted gradually . However , it 's intricate to handle the embedded value by its complexity , which has caused the difficulty to understand and use this conception .

曾经有一次，一位顾客花了100多英镑请专递员去取她遗落在一家伦敦酒店的洗漱包，这一名牌洗漱包内含价值近1000英镑的洗漱化妆用品。

In one case a customer paid more than 100 for a courier to pick up her toiletry bag , which she had left behind in a London hotel - the designer wash bag had nearly 1000 worth of toiletry items .

传统内含价值源于如何科学地测度寿险公司的经营业绩，后被寿险资产负债管理用来作为控制寿险利率风险的参考，并与实际偿付能力测试成为一体。

Classical embedded valuation techniques have been developed from properly and precisely measuring the performance of life insurance and widely used in the Asset-Liability Management for insurance companies to manage the interest rate risks and so on . This trend has then converged with the solvency test .

通过对每种评估方法详细的分析对比，笔者认为经过对健康保险特有参数的设定，内含价值法成功的解决了健康保险价值评估的两个难点，成为健康保险公司价值评估的首选方法。

Through a detailed comparison of each evaluated methods , the author believes that the method of embedded value can successed solve the difficulty of the evaluation of health insurance , with the setting of some specific parameters . So this method becomes the preferred method of the evaluation .

学术国际化的过程，是一个内含着价值和利益冲突的过程。

It is inherently a conflict process of value and interests in the courses of academic internationalization .

马克思主义认为，政治是一种实践活动，实践活动内含政治价值与政治理性的统一。

The Marxism think that politics is a kind of practice activity , containing the unity of political value and political rationality .

忠恕之道所内含的价值，是中华民族宝贵的精神财富，应该成为当代中国人的民族性格。

The values they contain are Chinese nation 's valuable spiritual wealth , which should become the national personalities of modern Chinese people .

一定的文化内含一定的价值观念，一定的价值观念在一定的文化中表现出来。

Culture containing certain values , certain values manifested in a certain culture .

该评价模型放松了金融期权定价模型的假设前提，更符合IT项目的实际情况，从而能准确地评估IT项目中内含的期权价值和投资机会价值。

The evaluation model relaxes the assumptions in financial options pricing model and better fits the realities in IT projects , thus enabling precise evaluation of the option value and investment opportunity value inherent in IT projects .