本科论文摘要保险公司因其特殊性具有高负债的特点，高负债也会带来高资产负债率、高产权比率等问题这使得保险公司对其资本结构的分析、优化显得尤为重要，有着优秀资本结构可以保障其良好的偿付能力、融资能力以及可以维持长久的经营。本文通过分析中国平安保险股份有限公司偿债能力、盈利能力，进而研究中国平安保险公司近两年资本结构的特殊之处以及其如何改进优化资本结构。并提出从资本充足、流动资金管理、市场调研管理方面来进一步优化自身资产结构，使企业乃至社会经济可以稳定、平稳的运行。关键词：保险公司：资本结构：偿债能力：盈利能力本科论文AbstractBecause of its particularity,insurance company has the characteristics of high debt,highdebt will inevitably bring high asset-liability ratio,high property ratio and other problems,which makes the analysis and optimization of insurance company's capital structure isparticularly important,with excellent capital structure can guarantee its good solvency,financing ability and can maintain long-term operation.This paper analyzes the solvency,profitability and financial risk of Ping An Insurance Co.,Ltd.,and studies the special featuresof the capital structure of Ping An Insurance Company of China in the past two years and howto improve and optimize the capital structure.And put forward from capital adequacy,liquidity management,market research management aspects Further optimize their ownasset structure,so that enterprises and even social economy can be stable and stable operation.Key words:Insurance company;Capital structure;Solvency:Profitability本科论文目录Abstract......第1章绪论1.2研究方法....11.2.1文献调查法11.2.2案例分析法....第2章资本结构的相关理论概述2.2资本结构的内容3第3章中国平安保险公司资本结构存在的问题53.2中国平安保险公司资本结构存在的问题...3.2.1投资活动消耗现金及现金等价物过多3.2.2资产负债率高于行业平均水平..3.2.4资本结构、偿债能力相关信息不透明3.2.5主营业务盈利水平偏低..94.1.1车险费率上调，带来更多挑战4.1.2保险行业对外开放，准入大幅放宽...104.2.1为优化股权结构大量回购股权..104.2.2公司非保费债务资本水平居高不下....10