析非寿险产品成本基础  

The Cost Basis of Non-life Insurance Products

作　　者：周奇钢 

机构地区：[1]中国太平洋财产保险股份有限公司,上海200120

出　　处：《保险研究》2007年第8期14-16,共3页Insurance Studies

摘　　要：非寿险产品成本基础一直是保险公司管理的薄弱环节,也是专业理论的一个缺项。现有管理理论未体现非寿险经营和非寿险产品的特点。非寿险公司应建立标准业务流程;明确费用与准备金的配合规则;正确划分保险成本;合理归类费用成本,真实核算资金运用收益;改善精算准备金的管理模式。The historic foundation of non-life insurance products cost management is always a weak link in insurance operation management, so it is in insurance theories. The current financial management theories and practices for non-life insurance business are not adequate for the insurance industry, and management theories are incompatible with the features of non-life insurance products and non-life insurance business operation. Moreover, management procedures for insurance business lack standardization. The article proposes that non-life insurer should establish standardized business procedures, setting up matching rules for sales expenses accounting and unearned premium reserve calculation, differentiate between loss compensation cost and expenses cost, correctly classify different financial expenses, accurately calculate investment returns, improve on accounting rules and enhance management of actuarial reserves.

关 键 词：非寿险产品 成本理论 管理基础 

分 类 号：F840.69[经济管理—保险]