产险业已发生已报案未决赔款准备金评估差异性实证分析  

作　　者：袁智军 尹江鳌[2] 

机构地区：[1]大众保险股份有限公司,上海200050 [2]中国保险监督管理委员会广东监管局,广东广州510600

出　　处：《保险研究》2006年第10期21-23,共3页Insurance Studies

摘　　要：已发生已报案未决赔款准备金评估是财产保险公司IBNR准备金评估、费率厘定、满期赔付率计算、财务利润核算等工作的基础。已发生已报案未决赔款准备金评估的准确性直接影响到IBNR准备金评估的准确性、影响到费率厘定结果的准确性。我国主要财产保险公司之间的已发生已报案未决赔款准备金的评估方法具有很大的差异性，这在很大程度上影响了保险公司核算经营损益的准确性，弱化了监管机构实施偿付能力监管的基础。改变我国财产保险公司对已发生已报案未决赔款准备金评估方法的差异性，应当制定行业统一的评估详细准则和判断准确性标准，监管机构应当加强已发生已报案未决赔款准备金评估准确性的监管。The proper evaluation of incurred and reported loss reserve is the basis for conducting IBNR reserve evaluation, deciding on premium rate, calculating loss ratio and calculating accounting profit. The accuracy of the calculation of incurred and reported reserve has a direct bearing on the accuracy of the result of IBNR reserve and premium rate. Major property and casualty insurance companies in China differ in the calculation method of incurred and reported loss reserve which, to a large extent, undermines the accuracy of their results of accounting profits and weakens the effectiveness of solvency margin super- vision by the regulator. To redress this situation, we should establish uniform and detailed evaluation guidance and criteria for the whole industry and the insurance regulator should strengthen its supervision on incurred and reported loss reserve evaluation.

关 键 词：已发生已报案未决赔款准备金 差异性 净保费 

分 类 号：F840.65[经济管理—保险]