论文部分内容阅读
在保险负债评估中,法定准备金评估一般为规则导向,评估方法和评估假设都有明确的规定或限定,其目的是保险公司在相同的基础下向监管机构报告盈利、资本状况,监管规定下的财务信息不一定反映公司真实的经营情况,更多的是反映偿付能力状况。财务报告准则试图反映公司实际的承保经验及真实的财务信息,因而,一般认为财务准则偏向于原则导向,如对评估方法和评估假设只保留核心的原则规定,增加管理者或精算人员专业
In the assessment of insurance liabilities, the assessment of statutory reserves is generally the rule-oriented, assessment methods and assessment assumptions have clear provisions or limitations, the purpose is to insure the insurance company under the same basis to report to the regulatory agencies earnings, capital, regulatory requirements The financial information does not necessarily reflect the company’s real business conditions, more is to reflect the status of solvency. Financial reporting standards attempt to reflect the actual underwriting experience and true financial information of the company. Therefore, it is generally considered that the financial standards tend to be principle-oriented. For example, only the core principle of assessment methods and assessment assumptions should be kept in place and the managers or actuarial professionals should be increased