财产保险赔款支出核算标准和数据一致性问题  

A Study of Inconsistency of the Loss Standards and Data in the General Company in China

作　　者：周晶[1] 方成[1] 

机构地区：[1]上海财经大学金融学院,上海200433

出　　处：《财经论丛》2012年第5期64-70,共7页Collected Essays on Finance and Economics

基　　金：上海财经大学2011年度博士研究生创新基金资助项目(CXJJ-2011-393;CXJJ-2011-388)

摘　　要：本文考察和分析从2001年至2010年十年间,我国财产保险业核算赔款支出及未决赔款准备金提转差的计算标准。具体以一家具有行业代表性的财产险公司最近十年披露数据为例,并以《中华人民共和国金融行业标准——保险公司统计分析指标体系规范》(JR/T0047-2009)为标准,分别计算在实施该标准之前和之后的赔付支出、未决赔款准备金及其利润值。研究发现,实施该标准后的近十年平均赔付支出普遍增加,未决赔款准备金增加尤为显著。赔付支出和未决赔款准备金数据的变化将导致承保业绩变化,甚至导致承保周期等后续研究的结论发生改变。This paper summarizes and compares the standards for calculating the loss and the outstanding provision during the lastlO years. Taking a typical Chinese insurance company as an example, we have computed the loss and the outstanding provision under both before and after ＂JR/T0047 - 2009＂ standards respectively, and have found that the differences in calculation standards and methods will have serious effect on the computation of each index, even make profit value negative, thus having serious impact on sequent research. It is found that average loss and outstanding provision in 2001 - 2010 have increased. Change in loss and outstand- ing provision will lead to change in underwriting profit and other research conclusion.

关 键 词：赔付支出 未决赔款准备金 不一致性 

分 类 号：F840.65[经济管理—保险]