摘要
2010年我国保险行业实施《企业会计准则解释第2号》后,在保费收入的会计确认上发生了重大变化,要求保险公司对签订的再保险保单进行重大保险风险测试。重大保险风险测试对再保险保单的影响重大,本文主要阐述重大保险风险测试问题的提出以及主要测试方法,并从实务角度出发,分析我国的重大保险风险测试规定对临时再保险、非比例合约再保险和比例合约再保险等再保险保单定价的影响。
After Chinese insurance industry implemented "Accounting Standard for Enterprises Interpreta- tion No. 2" in 2010, there was a significant change in the accounting recognition of the premium income which required the insurers to do the significant insurance risk testing for each reinsurance policy. Due to its great im- pact on reinsurance policies, the paper will discuss the significant insurance risk testing and its popular testing methods. Then from the practical viewpoint the paper analyzes the impact of the significant insurance risk testing on the pricing of reinsurance policies including facuhative reinsurance, non - proportional treaty reinsurance and proportional treaty reinsurance.
出处
《保险职业学院学报》
2011年第5期19-23,共5页
Journal of Insurance Professional College