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分红保险专题财务报告是我国保险监管机构要求保险公司报送的财务信息,是对分红保险进行监管的一个重要依据。而我国现行的分红保险专题财务报告体系存在以下主要问题,即业务盈余计算与分配表和利源分析表不衔接;不分费差的情况下费用的处理容易让人误解;分配过程没有明确体现费用分摊中存在的问题;对增额红利分配方式下的分配没有特别考虑;应付公司红利项目的表达存在歧义,以及分红保险特别储备的性质不明确。对存在的问题应采取以下对策:对表式进行调整;取消预定费用的处理方式;合理表达分配过程;统一费用分配原则;明确增额红利分配的处理方法;取消应付公司红利项目;规范分红保险特别储备的处理,以及统一报告的内容和格式。
Dividend insurance special financial report is our country insurance regulatory agencies require insurance companies to submit financial information, is an important basis for the regulation of dividend insurance. However, the existing special financial reporting system of dividend insurance in our country has the following major problems: the calculation of business surpluses is not linked with the distribution table and the profit source analysis table; the handling of the charges is easy to misunderstood regardless of the difference in costs; the distribution process is not explicitly reflected There are no problems in the distribution of expenses; no special consideration is given to the distribution under the mode of the incremental dividend distribution; the ambiguity of the dividend payable due to the company and the uncertainty of the special reserve of dividend insurance are not clear. On the existing problems should take the following measures: to adjust the form; to cancel the treatment of the scheduled costs; reasonable expression of the distribution process; the principle of uniform cost allocation; clear processing of incremental dividend distribution; cancel the dividend payable company; standard dividend insurance The handling of special reserves, and the content and format of the uniform report.