| 非人寿保险核算问题研究; Exploration on Non-life Insurance Accounting | |
| 杨灿 ; 曹小艳 | |
| 2009 | |
| 关键词 | 非人寿保险 产出核算 SNA修订 Non-life Insurance Measurement of Production SNA Revision |
| 英文摘要 | 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.; 全国统计科研计划重点项目“服务业统计理论及其在中国的应用问题研究”(2008LZ025)的资助 |
| 语种 | zh_CN |
| 内容类型 | 期刊论文 |
| 源URL | [http://dspace.xmu.edu.cn/handle/2288/110809]  |
| 专题 | 经济学院－已发表论文 |
| 推荐引用方式 GB/T 7714 | 杨灿,曹小艳. 非人寿保险核算问题研究, Exploration on Non-life Insurance Accounting[J],2009. |
| APA | 杨灿,&曹小艳.(2009).非人寿保险核算问题研究.. |
| MLA | 杨灿,et al."非人寿保险核算问题研究".(2009). |
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