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本文将保险企业理赔部门职工工资分为基本工资和绩效工资分析其是否应作为理赔费用准备金进行确认。笔者认为对于理赔部门的工资,只有为已发生已报案的未决赔案提取的绩效工资才应包含在理赔费用准备金中进行确认,而理赔人员的基本工资及与已发生未报案的未决赔案相关的绩效工资则不应在理赔费用准备金中确认。文章最后建议相关部门细化关于理赔费用准备金的规定,以提高其可操作性。
This paper divides the salary of employees in the insurance enterprise claims department into basic salary and performance salary to analyze whether it should be confirmed as the claim cost reserve. In the author’s opinion, only the performance salary drawn for the outstanding claims cases that have already been reported should be included in the claim cost reserve, while the basic salaries of the claiming officers and the unpaid outstanding claims Performance-related performance pay should not be recognized in the claim cost provisions. Finally, the article recommends the relevant departments to refine the provisions on the claim cost reserves to enhance its operability.