Türkiye'de yerli ve yabancı sermayeli sigorta şirketlerinin, mali yapılarının 2009-2018 yılları arasındaki değişimleri üzerine bir araştırma
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2020
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Abstract
Sigorta, bireylerin sahip olduğu değer ve varlıkları, muhtemel risklere karşı güvence altına alarak, risk gerçekleşmeden önce gerekli tedbirlerin alınmasını ve riskin gerçekleşmesi koşullarda ise, ortaya gelen zararların karşılanmasını sağlayan bir sistemi kapsamaktadır. Türkiye'de ilk olarak 1872 yılında faaliyete başlayan sigorta teşkilatları, genellikle yabancı sermayeli firmalar olmuştur. İlk yerli firma ise, Cumhuriyetin ilanından sonra Anadolu Anonim Türk sigorta şirketi olarak bilinmektedir. Ülkemizde faaliyet gösteren sigorta şirketlerinin bir çoğunluğu yabancı sermayeli olmakta ve yıllar itibariyle yabancı sermayeli firma sayısı artmaktadır. Ancak, yerli sermayeli girişimcilerin piyasaya girmesiyle rekabet ortamı artmaya başlamıştır. Küreselleşmenin etkisiyle birlikte ülkemizin yapmış olduğu mevzuat çalışmaların sonucu, yabancı sermayenin akışı Türkiye'ye başlamıştır. Aynı zamanda, Türk sigortacılık sektörünün gelişmeye açık olması, pazar potansiyelinin fazla olması, yatırımcılara uygulanan teşvikler gibi birçok etken yatırımları arttırmaktadır. Yıllar itibariyle riskler artmaya başladıkça sigorta şirketlerinin faaliyetleri de çeşitliliğe uğramıştır. Birçok alanda sektör ilerlemiş, hayat, hayat dışı branş, emeklilik ve reasürans alanında faaliyet göstermektedirler. Sigortacılık sektörünün yapısı itibariyle diğer şirketlerden ayrı bir tarafta tutulması gerekir. Bu farklılık sigorta muhasebesine de yansımıştır. Sigortacılık tek düzen hesap planı, diğer şirketlerin hesap planlarından farklı olmaktadır. Sigorta firmaların yıllık olarak sundukları finansal tablolar çalışmamız içerisinde irdelenecektir. Çalışmamız içerisinde yerli ve yabancı sermayeli firmaların 2009-2018 yılları arasındaki mali tabloları incelerek firmaların mali yapıları hakkında bilgiler verilmiştir.
Insurance is a system that ensures assets against risks, provides the necessary precautions against possıble future risks before they occur and compensate for the damages when they are realized. In Turkey, insurance organizations which first began their activities in 1872, were comprised mostly from foreign-owned companies. However, the first domestic company known as Anadolu Anonim Türk insurance company, began its activity after the declaration of the Republic. The majority of insurance companies in our country, are active based on the foreign capital and the popularity of such companies is increasing over the years. However, with the beginning of the activities of domestic capital entrepreneurs, a severe competitive environment has developed. Toward globalization, as a result of the legislation studies carried out in our country, an intense flow of foreign capital has started to Turkey. However, many factors such as development opportunities available in the Turkish insurance sector, high market potential, and incentives applied to investors resulted in the increment of investments. As the risks started to increase over the years, the diversity in the activities of the insurance companies have also been happened. In many fields, the sector has been advanced and they now provide insurance activities in life, non-life, retirement and reinsurance branches. Due to the inherit structural properties, the companies activate in the insurance sector, are differentiated from the other sectors. This difference was also reflected in insurance accounting. The Uniform Chart of Accounts of the insurance companies are different from those of other companies. The financial statements presented annually by the insurance companies will be examined in this study. Here, a research on fınancial structural changes of insurance companies with domestic and foreign capital in Turkey between 2009-2018 is examined and related information is given about the financial structures of the companies.
Insurance is a system that ensures assets against risks, provides the necessary precautions against possıble future risks before they occur and compensate for the damages when they are realized. In Turkey, insurance organizations which first began their activities in 1872, were comprised mostly from foreign-owned companies. However, the first domestic company known as Anadolu Anonim Türk insurance company, began its activity after the declaration of the Republic. The majority of insurance companies in our country, are active based on the foreign capital and the popularity of such companies is increasing over the years. However, with the beginning of the activities of domestic capital entrepreneurs, a severe competitive environment has developed. Toward globalization, as a result of the legislation studies carried out in our country, an intense flow of foreign capital has started to Turkey. However, many factors such as development opportunities available in the Turkish insurance sector, high market potential, and incentives applied to investors resulted in the increment of investments. As the risks started to increase over the years, the diversity in the activities of the insurance companies have also been happened. In many fields, the sector has been advanced and they now provide insurance activities in life, non-life, retirement and reinsurance branches. Due to the inherit structural properties, the companies activate in the insurance sector, are differentiated from the other sectors. This difference was also reflected in insurance accounting. The Uniform Chart of Accounts of the insurance companies are different from those of other companies. The financial statements presented annually by the insurance companies will be examined in this study. Here, a research on fınancial structural changes of insurance companies with domestic and foreign capital in Turkey between 2009-2018 is examined and related information is given about the financial structures of the companies.
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Sigortacılık, Finansal yapı, Sigorta sektörü, Insurance, Sigorta şirketleri, Financial structure, Insurance sector, Sigortacılık, Insurance companies, Tek düzen hesap planı, Insurance, Uniform accounting plan, Yabancı sermaye, Foreign capital