非人寿保险核算问题研究

Exploration on Non-life Insurance Accounting

非人寿保险活动是一种特殊的生产活动。在SNA-1993中,其产出被间接估算为"实收保费加上追加保费减去到期赔付"。采用这种测算方法,在异常情况下会产生不当结果,使得非寿险服务的产出和生产活动不再一致。为了避免这种不合理性,须对非寿险产出测算及相关问题重新考察:怎样对非寿险产出进行测算,新的产出测算对账户有何影响,非人寿再保险如何处理,以及非寿险不变价产出如何测算等。本文结合SNA的最新修订情况,对这些问题进行了剖析和探讨。

Non-life insurance is one type of particular production activity. In the SNA-1993, non-life insurance output is indirectly measured as the balance of premiums plus premium supplements less claims due within the period under review. Because of being on an ex-post-observed basis, this method leads to unreasonable results in the context of catastrophes, and measurement of non-life insurance output is no longer consistent with its activity. Therefore, combining with the latest revision of SNA-1993, the paper explores how to measure reasonably well non-life insurance production in the National Accounts as well as related issues.