论寿险公司短期业务综合成本包干政策  

On the Expenses Allowance Policy for Short-term Business by Life Insurance Companies

作　　者：罗忠敏[1] 万金文[1] 熊碧爱[1] 

机构地区：[1]中国保险监督管理委员会湖南监管局,湖南长沙410015

出　　处：《保险研究》2007年第7期46-48,45,共4页Insurance Studies

摘　　要：部分人寿保险公司对当年可以产生损益的短期险业务采取综合成本包干政策,这对基层机构树立正确的效益观,减少违规经营行为,增强风险管理意识等起到了一定的促进作用。但是从理论上讲,综合成本包干政策背离了保险费率厘定的精算原理,财务真实性难以得到保证,有可能诱发不正当交易行为发生,不利于全额预算管理的推行,法人机构放松了自己的管控责任。为此,保险经营主体应树立理性的经营理念,保险监管机构要进一步完善保险法律体系,改革保险监管体制。Some life insurers implement an expenses allowance policy for comprehensive costs of short-term business whose profit or loss is realized each year. This policy is useful in building up the profitability concept of insurance companies, reducing irregular activities, and enhancing risk management awareness. However, theoretically speaking, comprehensive expense allowance policy runs against the actuarial principle of premium setting and affects new product development. It can hardly guarantee authenticity of accounting records and can possibly induce irregular transactions. Therefore, insurance companies should establish a rational operational concept while the insurance regulator should further improve on the legal system and reform of the regulatory mechanism.

关 键 词：人身保险 短期业务 综合成本包干 经营理念 监管体制 

分 类 号：F840.62[经济管理—保险]