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未决赔款准备金是非寿险公司最为重要的负债项目之一 ,如何科学准确地对其进行估算具有非常重要的意义。本文总结了未决赔款准备金估计的科学方法及最新进展 ,并对我国未决赔款准备金估计的研究提出了建议。
The outstanding claims reserve is one of the most important liability items of non-life insurance companies. It is of great significance how to estimate them scientifically and accurately. This article summarizes the scientific method and the latest progress of the estimation of the outstanding claims, and puts forward some suggestions for the research on the estimation of the outstanding claims in China.