本文就《保险精算中单损失和双损失环境的一些重要理论辨析》探讨的问题提出一些不同看法。我们认为 ,尽管 tpτx =exp(- ∫t0 μ(τ)x+sds)=tp′(d)xtp′(w)x 无需独立性这一条件 ,但独立性是双损失环境下进行矩估计的重要假设。最后 ,我们对双损失环境中一个重要公式进行推广 This article put forward some different views on the issues discussed in “Some Important Theoretical Discriminations of Single Losses and Dual Losses in Insurance Actuarial Planning”. In our opinion, although tpτx = exp (- ∫ t0 μ (τ) x + sds) = tp ’(d) xtp’ (w) x does not require independence, independence is independent of moment estimation under dual loss Important assumption. Finally, we generalize an important formula in a dual loss environment