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一、保险业信息的预计性原则上,一份保单终止效力前,保险公司是无法计算这份保单所带来的真实利润的,只能估计这些保单的未来变化。确认保险业务的真实利润必须依赖估计。会计人员为了满足管理者、所有者和政府有关部门的要求,要报告每一年的利润,这就需要一个独特的方法逐年确认利润,即通过责任准备金的调整使各会计期间损益得到合理的分配。责任准备金在某种程度上控制着保险业利润的实现过程,这也是保险业的一大特色。因此,保险行业利润对保险公司来说尽管在利润表上表现为收入与费用、支出的差额,但保险业利润同时又是一个精算概念,收入与费用、支出相抵后还要扣除责任准备金提转差,而责任准备金的计量需要运用大量的假设、经验数据和贴现率,由于估计方法的局限性与保险监管部门谨慎性的要求,无论是财产保险还是人寿保险责任准备金的估计值与实际值常有较大偏差。因此,保险业确认利润时,人为色彩较浓厚。
First, the predictability of the insurance industry information In principle, a policy before the termination of the effect, the insurance company is unable to calculate the real profits brought by the policy, only to estimate the future changes in these policies. The real profit recognition of the insurance business must rely on estimates. Accounting staff in order to meet the requirements of managers, owners and government departments, to report the profit for each year, which requires a unique way to confirm profits year by year, that is, through the adjustment of the liability reserve to make the gain and loss during each accounting period be reasonable distribution. To some extent, the responsibility reserve controls the realization of insurance profits, which is also a major feature of the insurance industry. Therefore, the insurance industry profits for insurance companies in the income statement on the performance of the income and costs, but the difference between the cost, but at the same time the insurance industry profits is an actuarial concept, income and expenses, but also after deduction of liability reserves However, the measurement of liability reserves requires the use of a large number of assumptions, empirical data and discount rates. Due to the limitations of the estimation method and the prudential requirements of the insurance regulatory authorities, both the property insurance and the life insurance liability reserves are estimated with The actual value of a larger deviation. Therefore, when the insurance industry confirms profits, it is more man-made in color.