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与其他企业相比,保险公司的产品经营、资产和负债的形成具有特殊性,其现金流入先于现金流出。由于存在这种时间性差异,总会使得大量的现金暂时或较长时间存在于保险公司内部,通过投资产生收益。现代保险公司依靠承保和投资双轮驱动,经营活动现金流是投资活动现金流的基础,没有经营活动现金流入就难以聚集资金进行投资,投资活动产生稳定的现金流又可有效支持经营活动的扩展。
Compared with other enterprises, the insurance company’s product management, assets and liabilities of the formation of a particular, its cash flow prior to the cash outflow. Because of this time difference, there will always be a large amount of cash temporarily or for a long time to exist within the insurance company to generate revenue through investment. Modern insurance companies rely on underwriting and investment of two-wheel drive, cash flow from operating activities is the basis for the cash flow of investment activities, it is difficult to accumulate funds without cash inflow of operating activities to invest, investment activities generate stable cash flow can effectively support the expansion of business activities .