I对中国人寿保险公司资产负债表分析摘 要在新时代背景下保险业显得愈发重要,目前中国的保险业市场潜力巨大,是由于国人对于保险的重视程度愈发高涨,保险行业也渐渐从对国家来说平平无奇的产业,变成金融业的三驾马车之一以及成为国民生计中重中之重的成分。这说明保险行业无论是过去,现在亦或是未来都对中国的经济发展具有重大影响。本文主要研究的是在新时代背景下,通过对中国人寿保险公司水平分析、垂直分析及项目分析,从而了解企业存在问题并提出改进措施。立足于现代背景下保险行业的发展,以中国人寿保险公司 2016-2018 这三年的资产负债表为基础,分析其水平层次内容并且运用流动负债,流动资产这两类指标分析其垂直层次内容,然后通过项目分析法对公司内部主要项目进行分析,从而找出其存在问题并提出改进措施,达到增强中国人寿保险公司的市场生存能力和提高中国人寿保险公司在保险行业中核心竞争力的目的,并且希望能够为我国保险行业的发展提供帮助。关键词:资产负债表;水平分析;垂直分析;项目分析;中国人寿IIAnalysis of the Balance Sheet of China Life Insurance CompanyAbstractStepping into the new generation, the insurance industry is growing rapidly and increasingly important. Due to people are paying more and more attention to insurance, the insurance market has huge potential in China and the insurance industry has gradually changed from an ordinary industry for the country to one of the three drivers of the financial industry and become the most important part of the national livelihood.Which indicates that the insurance industry has a significant impact on China’s past, future and present.In this paper, the main research is under the background of new era, through the China life insurance company horizontal analysis, vertical analysis and project analysis, to understand the problems and improvement measures are put forward. Based on the development of the insurance industry under the modern background, based on the balance sheet of China life insurance company in ...