| Reference: | 參考書目:中文部份
一:石寶忠先生所撰"人壽保險公司保留益盈餘之討論"壽險季刊第四十九期。
二:古瀨政敏撰著"美國壽險公司之新經營策略"財團法人保險事常發展中心出版中華民國八十一年一月。
三:鄒政下若"保險會計概要"財團法人保險事業發展中心印，中華民國七十七年七月。
四:鄭丁旺著，中級會計學上冊三版(台北:著者台版，民76 )
五:賴本隊著，人壽保險會計之研究，初版(台北:海島出版社，民64)
六:吳家懷撰，夏銘賢譯”C-3準備金與免疫理論"壽險季刊第回十八期
七:陳隆麒"現代財務管理"第白版，華泰書局，
八:邵慧中，”壽險去司資本額需多少?”中華民國精算學會會報，第十六期。
九:陳武宗著"人壽保險數理"財團法人保險事業發展中心印，中華民國七十八年五月。
十:李家泉著"實用壽險數理" (台北:著者自版) 。
十一:人壽保險統一會計制皮會計及統計資料之應用第二十三條。
十二:彭金隆撰"我國人身保險業資產負債表允當表達之研究"國立政治大學保險研究所論文。
十三:莊錦滿撰"我國保險賦稅問題之研究"國立政治大學保險研究所論文。
十四:宋之華撰"影響壽險公司損益表達之會計問題探討"國立政治大學保險研究所論文。
十五:徐茂欽撰"人壽保險常清償能力之研究"國立政治大學保險研究所論文。
十六:楊蕙瑄"企業盈餘處理政策之研究"國立政治大學會計研究所論文。
十七:王秋月撰"人壽保險業財務分析之研究"國立政治大學會計研究所論文。
十八"壽險公司投資策略"國泰人壽保險叢書編輯委員會編印。
二十:梁正德，謝良謹譯"美國壽險常風險資本額公式"保險專利第二十七期，財團法人保險事常發展中心編印。
二十一:藍昭輝著"資本對人壽保險公司之存在意義及公司清償能力判定之基準
二十二:林倫豪撰"相互人壽保險公司資本及盈餘之研究"逢甲大學保險學研究所論文。
二十三"壽險經營"國泰人壽保險業者編輯委員會編印。
二十四:李家泉著"壽險經營" (台北:著者會版)
二十五:曾禎敏撰"壽險公司資金來源、及運用之分析"中華民國精算學會會報，第十四期。
英文部份
一:Effective Use of Capital,"RSA,7,PI061
三:"Strategies For Investing Surplus" RSA 1987 P1419- 1446
四: Vanderhoot "Risk of Asset Default" Report of the Society of Actuaries,C-1 Risk Task Force of t - he Committee on Valuation and Areas
五:Fraine Harold, Valvation of Securities Holding of Life Insurance companies, Homeword, Ⅲ :Richard D Irwin, 1962.
六:Altman, Edward "Measuring Corporate Bond Mortality and Perform "TournaI of Finance 44, No4 (September 1989 ) :P . 902 - 22
七:Asquish Paul, Mullias JR, Pavid W., and Walff, Fric D "Original Issue Hight Field Bonds: Dying Analysis of default, Exchanges, and calls" Joural of Finance 44, No4, 923-52..
八:Ibbotson, Roger G., And Singel, Laurence B, "Real Estate Return" Journal of the Beal Estate & UrIan Economics Association American 12, No3 (Fall 1984) : 219- 42.
九:Michael J . Cowell "Quantifying the C- 2 Risk" Records, Society of Actuaries,Vol.13,P1329- 1360 .
十:Allan Brender "Required Surplus for the Insurance Risk for Certain Lines Of Group
Insurance "Transactions , Society of Actuaries, Vol. XXVI P. 9- 47
十一:"Reporter of the Industry Advisory Committee to the Life Risk Based Capital Working Group " NAIC ,December 1991.
十二: Richard S. Robertson and Richard K. Kischuk "Managing Life Insurance Company Surplus on a Formula Basis " Education and Examination
Committee of the Society of Actuaries Part 10 Study Note.
十三:Mike Zurcher "Target- Surplus Formulas Take as Financial Drama Unfolds" Education and Examination Committee of the Society of Actuaries Course I - 433U Study Note
十四:Richard K. Kischuk Surplus "Strategic Management Of Life Insurance Company Surplus" TSA Volume XXXVIII,1986:P105- 144
十五: Joseph J . Buff, Robert J . Callahan , Irwin T. Vanderhoof "Quantifying the C- 1 Risk" Records, Society of Actuaries, Vol . 13,P1591
十六: Ardian C. Gill, Robert D. Hogue, Charles P . Menges "Source of Capital for Investment and New Bussiness" Records, Society of Actuaries,Vol.13,P1519
十七:Joseph Fafian, Richard K. Kischuk, Bruce J. Nichlson "Strategies for Investing Surplus" Records, Society of Actuaries,Vol.13,P1419
十八: Dennis ·P. Lauzon, Owen A. Reed, Michael L. Zurcher "Mandased Risk- based Sur plus" Records , Society of Actuaries,Vol.17,No4A,P1847
十九:Brender, Allan with Sam Gutterman, Curtis Hunt-ington, and Richard Kischuk,"The Future Measurement of Financial Sovency of Life/Health Insurance
Companies in the United states" Records, Society of Actuaries,Vol.14,No4A(1988)
,P1967- 1984
二十:Cody, Donald with James Geyer, Sidney Leblance and Michael Mateja "Benchmark Sur plus Formulas" Records, Society of Actuaries, Vol . 11,No4A(1985),
P1783- 1850
二十一: Sondergeld, Donald R. "Probability as a Return on Total Capital" Transactions, Society of Actuaries, Vol.XXXIV,1982 P.41S- 433
二十二: Donald D. Cody . "Probabilitic Concepts in Measurement of Asset Adquency"
Transactions, Society of Actuaries,Vol.XL,1988,P149
二十三 : Kischuk, Richard, Robin Beckie, Robert Shapiro, Donald Sondergeld,"Profit Standards and Analysis of Earning for Insurance Companies "Records,
Society of Actuaries,Vol.91,No3(1983),P1191-1215
二十四: Tilley James A. "The Matching of Asset and Liabilities" Transactions, Society of Actuaries ,Vol.XXXII,1980,P . 273
二十五: Cody , D. D. "Contingency Surplus Needed for C- 1,C- 2and C- 3 Risk(Capacity utilized) "Records , Society of Actuaries, Vol . 8,No2(1982),P697- 713
二十六 Robert P. Clancy, John A. Ricards, Gary E . Wendl-andt "New Investments and New Investment Strategies" Records, Society of Actuaries ,Vol . 13,No2,P.527- 567
二十七 Walter N. Miller, Wilson H. Scott, Thomas C. Sutton. "Surplus Distribution and Allocation for New and Inforance Policies "Records, Society of Actuaries
,Vol . 16,P.1169
二十八 Robert H. Jordan "An Analysis of Contribution to Surplus" Transactions, Society of Actuaries, Vol.ⅠⅠ,P.51- 99
二十九:Richard A. Bauer, Frank S. Irish, Richard K. Kis-chuk "Capital Budgeting/Valuation of Capital Expenditure" Records, Society of Actuaries,
Vol.11,No2,P.1051
三十:Richard K. Kischuk, Robin B. Leckie, Robert D. sha-piro "Profit Standards and Analysis of Earnings for Insurance Companies" Records, Society of
Actuaries,Vol.9,P . 1191- 1215
三十一:Glen S. gammill, David N. Ingram, Richard K. Kis -chuk" Capital Management" Records, Society of Actuaries,Vol.8"P.2275-2306
三十二:Dale S. Hagstorm" Insurance Company Growth" Transactions, Society of Actuaries, Vol . XXXII, P . 251 - 300
三十三:Donald D. Cody, Dale S, Hagstrom "The Future Outlook for Stock Company Profitability and Mutual Company Surplus Position "Records, Society of Actuaries, Vol . 7"P.689- 723
三十四:Paul K. Milgram "Measuring the Insurance Rate Risk "Transactions, Society of Actuaries, Vol .XXXII,P . 24 1- 302 |
