论文部分内容阅读
关于保费泡沫的争论从一定程度上反映了我国的保险会计还是一个黑匣子。新会计准则能否彻底解决保费虚增,值得探讨。保费收入虚增1．非寿险存在大量应收保费应收保费是保险企业按照合同规定应从投保方收取但实际尚未收到的保费,包括当期应收保费和逾期应收保费。应收保费是保险公司普遍存在的一种流动资产,从某种意义上说,一定的应收保费是企业生存的基础和发展的需要。我国《保险法》规定人身保险公司不得通过诉讼方式请求保费,所以人身保险中不存在逾期应收保费的问题,即使是当期的应收保费也只是在一个较短的时间段内才存在,应收保费问题比较严重的主要是在产险公司中。我国规定保险公司的应收率不应高于8％,但很多财险公司都有15％以上的应收保费。
The controversy over the premium bubble reflects to a certain extent China’s insurance accounting is still a black box. The new accounting standards can completely solve the inflated premiums, it is worth exploring. Inflated premium income inflated 1. There are a large number of non-life insurance premiums receivable premiums are insurance companies in accordance with the contract should be received from the insured party but actually not received the premiums, including the current premiums receivable and overdue premiums receivable. Premium receivables are a kind of current assets that are common to insurance companies. In a sense, certain premiums receivable are the basis for the survival of enterprises and the need for development. China’s “Insurance Law” provides that life insurance companies may not claim premiums through litigation, so life insurance does not exist overdue premiums receivable, even if the current premiums receivable only in a short period of time before the existence of receivables The more serious premium problem is mainly in property and casualty insurance companies. Our country stipulates that the insurance company’s receivable rate should not be higher than 8%, but many property insurance companies have 15% above the receivable premium.