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关于保险核算问题的思考 被引量:5

Reflection on the question of insurance accounting
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摘要 With the development of insurance,insurance accounting has become more and more important in our country.First,the paper analyses the error in the formula for insurance output in our country.Then it shows how to correct this,and the calculating of the shares of using insurance service in various sectors.The third part in this paper demonstrates how to correctly record insurance activities in the accounts and why,it also points out the errors in the recording in our country. With the development of insurance,insurance accounting has become more and more important in our country.First,the paper analyses the error in the formula for insurance output in our country.Then it shows how to correct this,and the calculating of the shares of using insurance service in various sectors.The third part in this paper demonstrates how to correctly record insurance activities in the accounts and why,it also points out the errors in the recording in our country.
作者 邱雅 曾五一
机构地区 厦门大学计统系
出处 《统计研究》 CSSCI 北大核心 2001年第3期37-41,共5页 Statistical Research
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