【摘 要】
：
《中华人民共和国保险法》规定“经营有人寿保险业务的保险公司,应当按照有效的人寿保险单的全部净值提取未到期责任准备金”,并要求“建立精算报告制度”。这标志着我国人
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《中华人民共和国保险法》规定“经营有人寿保险业务的保险公司,应当按照有效的人寿保险单的全部净值提取未到期责任准备金”,并要求“建立精算报告制度”。这标志着我国人寿保险业务的精算纳入了法制轨道,对保险企业的经营管理提出了更高的要求。如何依法经营,结合实际解决问题,进一步搞好寿险业务责任准备金的精算工作,成为人保公司不容忽视的一项重要工作。 目前精算的主要作用 随着新的寿险会计核算办法的
The Insurance Law of the People’s Republic of China stipulates that “An insurance company that operates a life insurance business shall withdraw its unexpired liability reserve in accordance with the full net value of a valid life insurance policy” and requires “establishing an actuarial reporting system.” This indicates that the actuarial calculation of China’s life insurance business has been incorporated into the legal track and put forward higher requirements on the operation and management of insurance companies. How to do business according to law and how to solve the problems in combination with reality and further improve the actuarial work of the reserve for life insurance business has become an important task that PICC can not ignore. The main role of actuarial now with the new life insurance accounting approach
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