1、 对人寿保险与银行储蓄收益的探讨 摘 要 人寿保险在中国的发展已经趋于完善，同时老百姓的自我保障意识也在不断地增强。不仅很多多元化的综合险种已经陆续出现在保险市场上，而且老百姓在选择投资理财方面也不再单一。 本文主要是以一个个案为例，对人寿保险与银行储蓄二者的实际收益进行投资抉择的数学计算探讨。首先笔者为个案选择了一份在实际生活中符合其标准的人寿保险保单。进而，通过具体分析保单的内容、要求和保险利益，我们进行保单的简化假设，推导出保单价值的计算公式，用 Excel 软件计算出每年度末保单的实际收益，即保单价值 和身故保障价值。再分别乘以相应的生存率、死亡率求和得到“有效”保单价值。与此同时笔者
2、利用精算知识分别计算精算积累值、精算现值，考虑到保单及储蓄的交付方式都是相同的，那么得到其现值是相等的结论。按单利、复利储蓄方式进行计算，得出积累值、现值。并用前面计算出的“有效”保单价值的结果与储蓄的收益数据进行比对，加以验证结论。这里，一方面从数值上对收益进行了实际分析，另一方面对收益实际效用进行充分考虑，得到分析结论。 关键词 ： 人寿保险 银行储蓄 收益 期初付年金 精算积累值 精算现值 死亡即付终身保险 Discussion between Life Insurance and Bank Deposit Benefit ABSTRACT The life insurance, whi
3、ch develops in China, has already tended to rationalization. At the same time, peoples self-safeguard consciousness also strengthens unceasingly. Not only much multiplex integrative insurance has already appeared in the insurances market in succession, but also the choices of the financing for peopl
4、e are not simplex any longer. This article mainly takes a case as an example so as to discuss the investments and choices about the practical benefits on the life insurance and the bank deposit by using mathematical calculation. First of all, the author chooses a standard life insurance policy for t
5、his case in the real life. With analyzing the content, request and benefit in the insurance policy in detail, we carry on the simplification and supposition for the policy, and deduce out the formula of the policy value concretely. Then, by using the Excel software we calculate the practical benefit
6、s of the policy at the end of every year, which are policy values and died safeguard values. Next we multiply the survival rate and mortality rate to the each of the values just mentioned respectively. Adding these two products up, we get the “effective” policy value. At the same time the author use
7、s actuarial knowledge to calculate the actuarial accumulated value and actuarial present value. Since the payment ways of the policy and the deposit are same, so we obtain the conclusion that the two present values are equal. According to the deposit way of simple interest and compound interest we c
8、arry on the computation to get accumulated value and present value. Compare the “Effective” Policy Value with the deposit benefit value to confirm the conclusion. Here, on the one hand we have carried on the actual analysis for the benefit values； on the other hand we have carried on the full consideration to the values actual utility, and obtain the analysis conclusion. Key Words: Life Insurance Band Deposit Benefit Annuity-due Actuarial accumulated value Actuarial present value Death benefit immediately for whole life insurance
