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部分人寿保险公司对当年可以产生损益的短期险业务采取综合成本包干政策,这对基层机构树立正确的效益观,减少违规经营行为,增强风险管理意识等起到了一定的促进作用。但是从理论上讲,综合成本包干政策背离了保险费率厘定的精算原理,财务真实性难以得到保证,有可能诱发不正当交易行为发生,不利于全额预算管理的推行,法人机构放松了自己的管控责任。为此,保险经营主体应树立理性的经营理念,保险监管机构要进一步完善保险法律体系,改革保险监管体制。
Some life insurance companies adopt a comprehensive cost-covering policy for short-term insurance businesses that can generate gains and losses in the current year. This has played a certain role in promoting the establishment of a sound efficiency concept, reducing irregularities and raising risk awareness. However, theoretically, the comprehensive cost policy lags behind the actuarial principle determined by the insurance premium rate, the financial authenticity can not be guaranteed, it is possible to induce the improper transaction to take place, which is unfavorable to the full budget management, and the legal entity relaxes itself Control responsibility. To this end, the main insurance business should establish a rational business philosophy, insurance regulatory agencies to further improve the insurance legal system, the reform of the insurance regulatory system.