本文所说的保险负债仅指责任准备金。保险公司所承担的赔付责任是因为过去收取了保险费这一事项而产生的。同时,因保险负债具有不确定性、未来性、估计性的特点,使得保险公司到底赔付多少还要根据实际的保险事故发生情况来决定。由此看来,因收取保险费而承担的保险赔付责任就是或有损失。既然保险公 Insurance liability described in this article refers only to the reserve. The liability of the insurer for the payment is due to the fact that the insurance premium was charged in the past. At the same time, due to the uncertainty of insurance liabilities, the nature of the future, the estimated nature of the insurance company in the end how much depends on the actual situation of the insurance decision. Seen in this light, because of insurance premiums and bear the insurance liability is or there is loss. Since the insurance company