现行《企业财产保险条款》把固定资产按重置重建价或按原值加成投保,流动资产按最近十二个月平均帐面余额投保视为足额投保。在发生保险责任范围内的损失时,固定资产全部损失按保险金额赔偿,部分损失按实际损失赔偿,但最高以不超过保险金额为限;流动资产按实际损失赔偿,不受保险金额限制。随着改革的深入和市场经济的发展,上述企财险承保理赔方式,已不完全适应今后企业财产的保险。其主要原因是:一、由于我国新财务制度的建立,国有资产要进行重新评估,重新评估后进入帐面的固定资产,既不完全是重置价,同时也不是原值,用什么方法确定保险金额,出险时怎样计算赔偿,有待探索。二、在流动资产方面,由××市特大火灾赔款剖析,由于流通领域代销、赊销 The current “Enterprise Property Insurance Clause” refers to the fixed asset being revalued at the replacement cost of the fixed assets or the original value. The current assets are insured in full by the average book balance of the recent twelve months. In the event of loss of insurance coverage, all losses of fixed assets shall be compensated according to the amount insured and part of the losses shall be compensated according to the actual losses, up to the limit of not more than the insured amount. The current assets shall be indemnified according to the actual losses and shall not be limited by the insured amount. With the deepening of reform and the development of the market economy, the aforesaid methods of underwriting and indemnity of PICC are not fully adapted to the insurance of corporate assets in the future. The main reasons for this are as follows: First, due to the establishment of China’s new financial system, state-owned assets should be re-evaluated. After reassessment, the fixed assets entering the book are neither completely replacement prices nor original values. Insurance amount, how to calculate the compensation when out of insurance, to be explored. Second, in the current assets, by the city of ×× large fire claims analysis, due to distribution in the field of circulation, credit