新会计准则下保险公司利源分析模型及应用  

Modeling and Practice of Profit Analysis under New China GAAP

作　　者：杜辉[1] 杨玉波[1] 单小丹 陈戈 

机构地区：[1]泰康人寿保险股份有限公司,北京100031 [2]中国国际金融有限公司,北京100004

出　　处：《保险研究》2013年第3期39-46,共8页Insurance Studies

摘　　要：法定会计准则下利源分析报告在宏观层面进行监管决策和微观层面进行业务管理及绩效评估等方面发挥了重要作用。然而,随着新会计准则正式实施和执行,法定会计准则下利源分析报告的局限性日趋凸显出来,而目前国内尚没有相关文献对新会计准则下利源分析的理论和实务问题进行论述。鉴于此,基于新会计准则下的利润,对新会计准则下利源分析的基本框架进行研究,并在此基础上进行理论推导,建立利源分析模型,最后以典型的两全分红保险为例进行实务分析。结果表明,当实际经营情况与预期一致时,利润由剩余边际和风险边际产生;当实际经营情况与预期不一致时,利润由剩余边际、风险边际和经验偏差组成。Statutory profit analysis plays an important role in regulatory policy at macro level as well as business management and performance evaluation at micro level. However, along with the implementation and execution of the New China GAAP, the limitation of statutory profit analysis under rule principle becomes evident. In consideration of the lack of relevant document on modeling and practice of CGAAP profit analysis, a basic framework of China GAAP profit analysis was constructed, based on which relevant theories were derived. The paper also made a practical analysis, taking an endowment insurance product as an example. In the end it concluded that, profit was derived from residual margin and risk margin when the actual situations were consistent with expectations. Otherwise, profit came from residual margin, risk margin and experience biases.

关 键 词：新会计准则 利源分析 边际 经验偏差 

分 类 号：F840.32[经济管理—保险]