从1995年寿险核算工作看,我们发现一些公司还是用产险核算理论指导寿险核算工作,有的公司动用寿险资金用于产险及短期险种赔款,搞基本建设、第三产业等等,致使寿险费差、利差出现亏损。仅笔者所在地15家经营寿险业务的分支机 From the 1995 life accounting work, we found that some companies still use the risk accounting theory to guide the life insurance accounting work. Some companies use life insurance funds for property and casualty insurance and short-term insurance claims, engaging in capital construction and tertiary industry, resulting in life insurance Fee difference, spreads appear loss. Only the author is located 15 branch offices operating life insurance business