《企业会计准则解释第2号》实施以后,对产险公司、整个行业产生了深远的影响,其中对准备金的评估有不同的标准要求,有法定准备金评估和财务准备金评估,不同的评估标准对保险公司的内部管理和财务报表产生了不同的影响。本文试图通过比较在法定评估标准和财务标准下,利用实例分析产险公司在不同的发展时期综合赔付率和综合费用率的变化情况,帮助管理层更清晰的识别和防范经营风险。 After the implementation of “Accounting Standard for Business Enterprises No. 2”, it has had far-reaching effects on property and casualty insurance companies and the entire industry. There are different standards for the assessment of reserves, including the assessment of statutory reserves and the assessment of financial reserves. The assessment criteria have different implications for the insurer’s internal management and financial reporting. This article tries to help the management to identify and prevent the management risk more clearly by analyzing the changes of the comprehensive loss ratio and the comprehensive expense ratio of the insurer at different development stages by comparing the statutory evaluation criteria with the financial standards.