{"id":4551,"date":"2026-06-01T05:48:07","date_gmt":"2026-05-31T21:48:07","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/tw\/?p=4551"},"modified":"2026-06-11T16:50:07","modified_gmt":"2026-06-11T08:50:07","slug":"csm%e6%99%82%e4%bb%a3-%e4%b8%89%e5%a4%a7%e5%a3%bd%e9%9a%aa%e7%8d%b2%e5%88%a9%e6%8f%ad%e5%af%86","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/tw\/csm%e6%99%82%e4%bb%a3-%e4%b8%89%e5%a4%a7%e5%a3%bd%e9%9a%aa%e7%8d%b2%e5%88%a9%e6%8f%ad%e5%af%86\/","title":{"rendered":"CSM\u6642\u4ee3 \u4e09\u5927\u58fd\u96aa\u7372\u5229\u63ed\u5bc6"},"content":{"rendered":"<p>\u3010\u5de5\u5546\u6642\u5831\uff0f\u9673\u7f8e\u541b\u30112026-06-01<\/p>\n<p><strong>\u570b\u58fdQ1\u9918\u984d5,324\u5104\uff0c\u300c\u84c4\u6c34\u6c60\u300d\u6700\u6df1\uff1b\u5bcc\u58fd\u6bcf\u80a1\u6de8\u503c90.6\u5143\u9818\u5148\uff1b\u53f0\u58fd\u5e74\u5316\u6524\u92b7\u73877.5\uff05\u5c45\u4e09\u5bb6\u4e4b\u9996<\/strong><\/p>\n<p>\u570b\u5167\u4fdd\u96aa\u696d\u63a5\u8eccIFRS 17\uff0c\u58fd\u96aa\u696d\u8ca1\u5831\u9032\u5165\u300c\u5408\u7d04\u670d\u52d9\u908a\u969b\uff08CSM\uff09\u300d\u65b0\u6642\u4ee3\u3002\u89c0\u5bdf\u570b\u6cf0\u4eba\u58fd\u3001\u5bcc\u90a6\u4eba\u58fd\u3001\u53f0\u7063\u4eba\u58fd\u4e09\u5927\u58fd\u96aa\u7b2c\u4e00\u5b63\u5e95\u6578\u64da\uff0c\u570b\u6cf0\u4eba\u58fdCSM\u9918\u984d\u300c\u84c4\u6c34\u6c60\u300d\u6700\u6df1\u3001\u672a\u4f86\u7372\u5229\u91cb\u51fa\u7684\u7d55\u5c0d\u91d1\u984d\u6700\u9ad8\uff1b\u5bcc\u90a6\u4eba\u58fd\u7684\u5c45\u6b21\uff0c\u4f46\u91d1\u63a7\u8abf\u6574\u5f8c\u6bcf\u80a1\u6de8\u503c90.6\u5143\u9818\u5148\u696d\u754c\uff1b\u53f0\u7063\u4eba\u58fdCSM\u5e74\u5316\u6524\u92b7\u7387\u90547.5\uff05\uff0c\u70ba\u4e09\u5927\u58fd\u96aa\u88e1\u6700\u9ad8\u3002<!--more--><\/p>\n<p>\u58fd\u96aa\u696d\u8005\u6307\u51fa\uff0c\u4fdd\u96aa\u696d\u63a5\u8ecc\u65b0\u5236\u5f8c\uff0c\u58fd\u96aa\u696d\u8ca1\u5831\u4e0d\u80fd\u53ea\u770b\u6bcf\u80a1\u7a05\u5f8c\u7d14\u76ca\uff08EPS\uff09\uff0c\u8abf\u6574\u5f8c\u7372\u5229\u3001CSM\u9918\u984d\u8207\u6524\u92b7\u7387\uff0c\u624d\u662f\u8a55\u4f30\u58fd\u96aa\u91d1\u63a7\u9577\u671f\u7372\u5229\u80fd\u529b\u66f4\u95dc\u9375\u7684\u65b0\u6307\u6a19\u3002<\/p>\n<p>\u5176\u4e2d\uff0cCSM\u8c61\u5fb5\u58fd\u96aa\u696d\u672a\u4f86\u7372\u5229\u7684\u84c4\u6c34\u6c60\uff0c\u570b\u5167\u4fdd\u96aa\u696d\u5df2\u6b63\u5f0f\u63a5\u8eccIFRS 17\u8207TIS\u65b0\u5236\uff0c\u58fd\u96aa\u516c\u53f8\u6191\u85c9\u904e\u53bb\u6578\u5e74\u7a4d\u6975\u8f49\u578b\u4fdd\u969c\u578b\u5546\u54c1\u6240\u7d2f\u7a4d\u7684CSM\uff0c\u5c07\u9678\u7e8c\u91cb\u51fa\u8ca2\u737b\u7372\u5229\u3002<\/p>\n<p>\u58fd\u96aa\u9f8d\u982d\u570b\u6cf0\u4eba\u58fd\u4f4d\u5c45\u696d\u754c\u9802\u5cf0\u3002\u4eca\u5e74\u5143\u65e6\u63a5\u8ecc\u958b\u5e33\u65e5\uff0cCSM\u9918\u984d\u9054\u52305,119\u5104\u5143\uff0c\u4eca\u5e74\u7b2c\u4e00\u5b63\u518d\u6339\u6ce8271\u5104\u5143\u65b0\u5951\u7d04CSM\uff0c\u81f33\u6708\u5e95\uff0c\u9918\u984d\u5df2\u7d2f\u7a4d\u81f35,324\u5104\u5143\uff0c\u55ae\u5b63\u6de8\u589e205\u5104\u5143\uff0c\u4e3b\u8981\u7531\u65b0\u5951\u7d04CSM\u6339\u6ce8\u3002\u4eca\u5e74\u9996\u5b63\uff0cCSM\u91cb\u51fa\u7372\u522985\u5104\u5143\uff0c\u5e74\u5316\u6524\u92b7\u7387\u7d046\uff05\uff0c\u7a69\u5b9a\u8ca2\u737b\u4fdd\u96aa\u672c\u696d\u7372\u5229\u3002<\/p>\n<p>\u6b64\u5916\uff0c\u4ee5\u6524\u92b7\u73876\uff05\u4f30\u7b97\uff0c\u4eca\u5e74\u5168\u5e74\u9810\u8a08\u53ef\u91cb\u51fa\u7d04340\u5104\u5143\u81f3\u640d\u76ca\u8868\uff0c\u4e14\u672a\u4f86\u6bcf\u5e74CSM\u91cb\u51fa\u91d1\u984d\u6210\u9577\u7387\u76ee\u6a19\u8a2d\u5b9a\u70ba10\uff05\uff08CAGR\uff09\uff0c\u5448\u73fe\u300c\u524d\u4f4e\u5f8c\u9ad8\u300d\u7684\u8a8d\u5217\u7bc0\u594f\uff0c\u9577\u671f\u8907\u5229\u6548\u679c\u76f8\u7576\u53ef\u89c0\u3002\u63a5\u8ecc\u5f8c\u7d0d\u5165\u7a05\u5f8cCSM\u8a08\u7b97\uff0c\u570b\u6cf0\u91d1\u8abf\u6574\u5f8c\u6bcf\u80a1\u6de8\u503c\u905479\u5143\uff0c\u5145\u5206\u5c55\u73fe\u96b1\u542b\u50f9\u503c\u91cb\u653e\u7684\u5e45\u5ea6\u3002<\/p>\n<p>\u5728\u5bcc\u90a6\u4eba\u58fd\u65b9\u9762\uff0c\u96d6\u7136CSM\u9918\u984d\u4ee54,032\u5104\u5143\u5c45\u6b21\uff0c\u4f46\u7b2c\u4e00\u5b63\u8abf\u6574\u5f8c\u7372\u5229\u9054472.9\u5104\u5143\uff0c\u5275\u6b77\u53f2\u540c\u671f\u65b0\u9ad8\uff0c3\u6708\u5e95CSM\u9918\u984d\u5b63\u589e115\u5104\u5143\u81f34,147\u5104\u5143\uff0c\u65b0\u5951\u7d04CSM\u5e74\u6210\u9577\u7387\u66f4\u905429.4\uff05\uff1b\u5bcc\u90a6\u91d1\u63a5\u8ecc\u5f8c\u8abf\u6574\u5f8c\u6bcf\u80a1\u6de8\u503c\u885d\u4e0a90.6\u5143\uff0c\u5c45\u696d\u754c\u4e4b\u51a0\uff0c\u70ba\u672a\u4f86\u914d\u606f\u80fd\u529b\u63d0\u4f9b\u4e86\u6700\u539a\u5be6\u7684\u7de9\u885d\u3002<\/p>\n<p>\u5bcc\u90a6\u4eba\u58fd\u8a2d\u5b9a\u5e74\u5ea6CSM\u91cb\u51fa\u7387\u540c\u6a23\u7d046\uff05\uff0c\u6bcf\u5e74\u7a69\u5b9a\u91cb\u51fa250\u5104\u81f3300\u5104\u5143\u3002\u5bcc\u90a6\u4eba\u58fd\u5f37\u8abf\uff0c\u672a\u4f86CSM\u300c\u84c4\u6c34\u6c60\u300d\u6bcf\u5e74\u53ef\u65b0\u589e500\u5104\uff5e600\u5104\u5143\uff0c\u78ba\u4fdd\u9918\u984d\u6301\u7e8c\u6efe\u5927\u3002<\/p>\n<p>\u4e2d\u4fe1\u91d1\u63a7\u65d7\u4e0b\u53f0\u7063\u4eba\u58fd\uff0c\u622a\u81f3\u4eca\u5e743\u6708\u5e95\u7684CSM\u9918\u984d\u70ba1,721\u5104\u5143\uff0c\u63a5\u8ecc\u958b\u5e33\u65e5\u70ba1,644\u5104\u5143\uff0c\u55ae\u5b63\u5c0f\u5e45\u6210\u9577\u3002\u53f0\u58fd\u63a1\u53d6\u7d047.5\uff05\u7684\u5e74\u5316\u6524\u92b7\u7387\uff0c\u7b2c\u4e00\u5b63CSM\u6524\u92b7\u905432.3\u5104\u5143\uff0c\u63db\u7b97\u5168\u5e74\u7d04129\u5104\u5143\uff0c\u662f\u4e09\u5bb6\u4e2d\u91cb\u51fa\u7bc0\u594f\u6700\u5feb\u7684\u696d\u8005\uff0c\u53ef\u8fc5\u901f\u5c07\u4fdd\u55ae\u96b1\u542b\u5229\u6f64\u8f49\u5316\u70ba\u7576\u671f\u640d\u76ca\u3002\u53f0\u58fd\u4eca\u5e74\u65b0\u5951\u7d04CSM\u76ee\u6a19\u8a2d\u5b9a160\u5104\u5143\uff0c\u805a\u7126\u9ad8\u50f9\u503c\u4fdd\u969c\u578b\u5546\u54c1\u3002<\/p>\n<p>\u570b\u5167\u58fd\u96aa\u5de8\u982d\u8fd1\u5e74\u4f86\u5168\u9762\u8abf\u6574\u7522\u54c1\u7b56\u7565\uff0c\u91cd\u56de\u4fdd\u96aa\u4fdd\u969c\u672c\u8cea\uff0c\u4eca\u5e74\u7d42\u65bc\u5c55\u73fe\u6210\u679c\u3002<\/p>\n<p><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/06\/news-20260601.jpg?resize=1024%2C398&#038;ssl=1\" alt=\"\" width=\"1024\" height=\"398\" class=\"aligncenter size-full wp-image-4552\" srcset=\"https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/06\/news-20260601.jpg?w=1024&amp;ssl=1 1024w, https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/06\/news-20260601.jpg?resize=300%2C117&amp;ssl=1 300w, https:\/\/i0.wp.com\/insurance.vincent-chen.com\/tw\/wp-content\/uploads\/2026\/06\/news-20260601.jpg?resize=768%2C299&amp;ssl=1 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u5de5\u5546\u6642\u5831\uff0f\u9673\u7f8e\u541b\u30112026-06-01 \u570b\u58fdQ1\u9918\u984d5,324\u5104\uff0c\u300c\u84c4\u6c34\u6c60\u300d\u6700\u6df1\uff1b\u5bcc\u58fd\u6bcf\u80a1\u6de8\u503c90.6\u5143\u9818\u5148&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/tw\/csm%e6%99%82%e4%bb%a3-%e4%b8%89%e5%a4%a7%e5%a3%bd%e9%9a%aa%e7%8d%b2%e5%88%a9%e6%8f%ad%e5%af%86\/\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">CSM\u6642\u4ee3 \u4e09\u5927\u58fd\u96aa\u7372\u5229\u63ed\u5bc6<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":70,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[3,2],"tags":[],"class_list":["post-4551","post","type-post","status-publish","format-standard","hentry","category-taiwan","category-news"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/comments?post=4551"}],"version-history":[{"count":1,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4551\/revisions"}],"predecessor-version":[{"id":4553,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/posts\/4551\/revisions\/4553"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/media?parent=4551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/categories?post=4551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/tw\/wp-json\/wp\/v2\/tags?post=4551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}