寿险论文指导文献

英文文献原文Setting Realistic Reserves -- Projecting the Company's Future ObligationsBy Robert J. Prahl, CPCUDirector of EducationAmerican Association of Insurance Services (AAIS), Wheaton, ILAccording to a recent National Underwriter article, property casualty insurers collectively made reserve adjustments totaling approximately $20 billion in 2002. The companies that announced these reserve increases were among the most conservatively managed operations in the business, which suggests that there may be more companies yet to "take a hit." There is concern that these reserve deficiencies will further weaken insurer balance sheets and limit future growth, and that some companies may not be able to pay, while others will dispute is a reserve and why can they have such a dramatic effect on the underlying financial strength of the property-casualty industry?A reserve, stated simply, is a sum of money that is set aside from surplus into the liability account to meet some future obligation. Since reserves represent future obligations of an insurance company, they are classified as liabilities on the company's balance sheet. Reserves are obviously important since they can be a measure of a company's financial health. Improper reserves, either inadequate or excessive, can present a false picture of a company's financial condition and lead to serious two principal types of reserves established by insurance companies are claim reserves and unearned premium reserves. Unearned premium reserves represent that portion of the premium that has not been earned or used up at any particular time. For example, the earned premium on a one-year policy generating $1,000 in premium that is canceled after three months is $250. (One-fourth of $1,000 has been earned.) The unearned portion of the premium at this point is $750. Since the company has not yet earned the $750, it must be set aside as a reserve. Although unearned premium reserves are an important factor in determining a company's financial position and future production capacity, the focus of this discussion is on claim reserves. To understand the significance of claim reserves, it is necessary that three basic questions be answered. They are:1. What is a claim reserve?2. Why are claim reserves necessary?3. How are claim reserves established?What Is a Claim Reserve?A claim reserve is an estimate of what a claim will cost. The reserve represents money that is set aside for the eventual payment of a claim. From the company's standpoint, a claim is incurred when it happens, regardless of when in the future it is companies include estimated claim expenses in the reserve amount while others establish a separate reserve for the claim and a separate reserve for anticipated expenses, such as independent adjuster fees, legal fees, charges for police reports, hospital records, appraisals, and so others "bulk" reserves for expense Are Claim Reserves Necessary?Insurance is characterized as an "intangible" product because the insured does not receive anything material or tangible for his or her premium dollar until a claim is paid. The payment of a claim is what consummates the insurance contract. It is especially important, therefore, that when claims become due, money is available to meet those obligations. Insurance companies are regulated for solvency so that they will be able to pay claims in the respect to liability claims, and particularly bodily injury liability claims, years may pass before a claim is paid. This might be due to the fact that time is needed for the injury to heal or because the claim is in litigation. Because of the extended time involved before such claims are finally settled and closed, bodily injury liability claims are sometimes referred to as "long tail" an insurer has an obligation to pay covered claims, it is understandably important that funds be available for this purpose when claims are ultimately reserves are necessary to properly recognize, at any given time, a company's future importance of proper reserving is further demonstrated by the fact that claim reserves are required by insurance regulatory law. In addition, the reserving practices of companies are periodically audited by state insurance departments in an effort to recognize potential problems and to take corrective action to avoid company importance of reserving was expressed by Conning Research & Consulting, Inc., in a January 2003 report titled "Property-Casualty Reserve Adequacy; Digging Deeper."". . . . The ongoing recession, the rising cost of medical care, the emergence of mold and re-emergence of asbestos and other environmental claims, and the lingering impact of September 11, have all contributed to the pressure mounting on P-C insurers' reserves. Despite the fact that loss reserves are the largest liability on insurers' balance sheets, most stakeholders (employees, regulators, investors and agents/brokers) do not critically examine their adequacy. Individual company results, particularly for a single line, are likely to differ, often dramatically, from those of the industry. The survival of some insurers and reinsurers may well depend on their ability to accurately reserve and appropriately price."The report is available by calling toll free (888) 707-1177, or by accessing the company's Web site at reserving, both under-reserving and over-reserving, adversely affect a company's financial position. Inadequate reserves understate a company's liabilities and overstate its surplus. The following example, although admittedly an oversimplification, should help demonstrate the effect of under reserving. A basic accounting principle is that assets minus liabilities equal this hypothetical example, assume that assets are $1,000 and liabilities are $750. For purposes of illustration, assume further that liabilities are comprised totally of claim , however, that this particular company has a serious under-reserving problem, and as claims are ultimately settled, they actually cost $950, instead of the $750 originally estimated. Under these circumstances, the balance sheet would appear as follows:It is evident here that as claims are settled, the company must draw from its surplus in order to meet its claim settlement obligations. If such a situation continues unchecked, and surplus is depleted, the company faces addition to the fact that inadequate reserving understates the company's liabilities and overstates its surplus, it also may have a negative effect on rate making. Since reserves are an integral part of rate making, inadequate reserves can result in rates that are lower than they should be and this may hasten a company's can create problems as well. Over-reserving understates a company's financial strength and may create the false impression that rate increases are necessary or justified. In addition, since earnings are understated, the company pays less taxes. A company suspected of over-reserving invites audits by the tax authorities that could result in penalties being assessed against summary, claim reserves are necessary to properly recognize a company's future obligations. Proper reserving is important in order to accurately reflect a company's financial position. The importance of proper reserving is further demonstrated by the attention given to companies' loss reserving practices by the various state insurance Are Claim Reserves Established?Claim reserves are established essentially in two ways:1. statistically or actuarially by monitoring past lostexperience and projecting future losses;2. subjectively by the claim person's of ReservesAverage or Formula reserves - Average or formula reserves are set statistically by the actuarial or accounting department and are based on past loss experience and adjusted - Liabilities = Surplus$1,000 - $750 = $250Assets - Liabilities = Surplus$1,000 - $750 = $250 (estimated)$1,000 - $950 = $ 50 (actual)This reserving method usually is applied to high-volume type claims such as auto collision, comprehensive, property damage, and medical payments where payments generally are minimal and claims settled fairly quickly. The extent to which average reserves are used varies by company and by line of insurance. Since these reserves are set, for the most part, by the accounting or statistical department, they are not of primary concern to claim But Not Reported (IBNR) - Frequently, losses or accidents that have already happened are not reported for weeks, months, or even years after the incident. This is quite common after a catastrophe such as a hurricane or tornado, when early on the company does not know with any accuracy the number or amount of claims that will be generated as a result of the catastrophe. It knows losses have been incurred, but realizes that many of those losses will not be reported immediately. In such cases, it estimates the losses it believes to have been incurred but not yet reported. Despite the fact that these claims have not been reported, they are incurred from the company's standpoint when they happen. Hence, the phrase "incurred but not reported" is used to describe this type of regard to liability claims, accident reports may be delayed for a variety of reasons. Aside from the normal time lag in reporting claims, the insured may be initially unaware that insurance coverage is available for the claim or the claimant may not immediately recognize that the policyholder may have been responsible for the accident. Products liability, medical malpractice, and latent disease claims (., asbestos or leadrelated claims) where injuries may not be evident for years after the occurrence or exposure, have magnified reserving problems associated with properly estimating IBNR the reason for the delayed report, it is reasonably safe to assume that a company always has outstanding claims that have not yet been reported. Estimates for IBNR reserves ordinarily are based on past experience, to the extent possible. They may be further modified by what actuaries believe are relatively certain projections regarding claim frequency and severity. With respect to catastrophe losses, the claim practitioner can estimate the areas (states, counties, etc.) and number of insureds who may have sustained damage to arrive at an IBNR reserve, which may change from month to any event, such reserves are established by actuaries and senior management and, like average reserves, do not require the attention of claim Case Reserves - Individual case reserves are reserves set subjectively by the claim person on an individual claim basis. After considering the many factors associated with the claim, the claim handler uses his or her judgment to set the case reserve. Case reserves are typically applied to claims that remain open for an extended period of time and are most commonly associated with bodily injury liability claims. Many companies modify case reserves statistically, based on past and projected loss is no magic or proven formula for setting individual case reserves. They are established essentially by the judgment and experience of the claim practitioner. Proper and realistic case reserving is one of the primary responsibilities of the claim department. Who sets the reserve, whether it be the adjuster, supervisor, or manager, is determined by individual company claim policy. Regardless of who sets the reserve, however, the claim adjuster is in an ideal position to furnish the kind of information necessary to set accurate and realistic case reserves. This necessary information includes the adjuster's opinion of legal liability, nature and extent of the injury or damage, medical bills, and so when in the life of a claim a case reserve is established varies by company and by line of insurance .Some companies require that case reserves be established immediately after the initial investigation is completed or within 30 days from notice of claim. Other companies defer setting case reserves for as long as three or even six months, so that sufficient information can be obtained to set a relatively realistic reserve. Until that time, these claims usually carry an average more specific information the adjuster obtains about the loss or claim, the more accurate the reserve will be. With the necessary information, the person responsible for setting the reserve can make a fairly accurate assessment of the company's exposure and decide upon a monetary figure that represents the ultimate cost of the those cases in which little or no payment is contemplated, such as where the insured's liability is doubtful and the case will be defended or settled on a compromise basis, the expense factor must be considered. An expense reserve is usually established to reflect the fact that considerable investigative and legal expenses will be incurred to defend the of the problems with setting case reserves for a bodily injury claim is that it is difficult to estimate the ultimate cost of a claim with only limited information about the injury and no specific indication of how and to what extent the injured person will recover. In addition, important information about the claim or injury may not be known at the time the reserve is established. A turn for the worse in the claimant's injury, for example, may render the initial reserve inadequate. Or a witness adverse to the insured's position may be discovered later in the life of a following hypothetical example or analogy might help newer claim people understand the case reserving process more clearly:Assume that a family of four is planning a 10-day vacation that will include driving to a resort area several hundred miles from home. The family estimates that the entire vacation will cost $5,000. This includes meals, hotel, gasoline, tolls, and some fun money. Will the family simply budget for $5,000? Maybe, maybe not .It is evident that there is an element of uncertainty in making a trip of this nature, and unforeseen events could arise that increase the cost of the vacation. What if the car breaks down on the way? What if a family member gets sick and must be taken to a hospital emergency room? What if the driver gets ticketed for speeding?For these reasons, it usually is necessary to carry additional funds (or add in a cushion for safety) to meet these potential contingencies. In all likelihood, the family will budget some extra amount for unforeseen contingencies, perhaps $5,500 or $6, the family will try to keep within its $5,000 budget, chances are that the cost of the vacation could exceed the $5,000 estimate. Likening this to a claim reserving situation, some claim people may use the $5,000 as a reserve while others take a more cautious or conservative view and add in an allowance for uncertainty, and might reserve the claim at $5,500 or $6, reserves should be checked periodically. Although most companies prefer that the initial reserve accurately reflect the ultimate probable cost of the claim, reality suggests rather strongly that reserves need to be adjusted periodically. As new developments occur in a claim, whether favorable or adverse, reserves should be revised to reflect those developments .ConclusionAlthough claim case reserving philosophy may vary by company, regardless of the methods used, accurate claim reserving is a major component of the overall claims process. Not only does it serve as a measure of a company's financial health, but it provides a picture of claim trends and assists underwriters in determining whether pricing is realistic or whether action is needed to improve results. It may be the primary responsibility of the claim department, but claim reserving affects the entire company. An awareness and understanding of reserves by the various functional departments contributes to more informed and effective collaboration in gauging potential outcomes and taking the proper steps to improve overall results.自己用google翻译就行！

随着人的生活水平的提高， 保险 意识越来越明显了。下面是我为大家推荐的保险专业 毕业 论文 范文 ，供大家参考。

论文关键词：保险业,财产保险,发展历史,现实意义

论文摘要：本文通过对广西产险行业产生、发展、壮大的历史脉络的系统梳理，提出了对这一历史进程的基本认识，缓枣并以此为依据，对当前产险行业发展中存在的突出问题进行了分析，为正确认识产险行业发展形势提供了另一视角。

广西财产保险的经营起源于上世纪初，至今已走过近100年历史。回顾广西产险业产生、发展、壮大的历史，特别是新中国成立60年来产险业走过的历程，对于我们正确看待当前广西产险业发展形势具有重要参考意义。

一、广西产险业发展历史回顾

随着经济社会的变迁，广西产险业发展历史按时间段落大致可分为五个阶段。

第一阶段：上世纪民国棚手初年至1949年。1914年，上海联保公司和美商北美保险公司在梧州设立通讯处，开办火险和水险业务，是广西财产保险业务经营的开端。这一时期，尽管广西产险业发展方兴未艾，但由于国民经济基础较差，且时局动荡、军阀混战，经营险种较为单一，业务量也比较小。各机构主要是适应防范交通运输风险的需求，开了办水险、运输险、流动火险和兵险等相关业务，在一定程度促进了经济运行。

第二阶段：1950年至1958年。1950年4月，中国人民保险公司广西分公司成立，同时经营财产保险和人身保险业务，标志着人民保险业务的开始。当时的财产保险业务以企业财产保险和货物运输保险为主。由于主要实行强制投保，保险覆盖面比较高。如到1952年底，广西全省应参加保险的单位共2471个，投保率达到85%。然而，在“左”的思潮影响下，1958年广西的国内保险业务陆续停办，保险机构相继撤销。总的来看，在这一阶段，面临着国民党政府留下来的“烂摊子”，保险公司作为当时重要的经济管理部门，在支持广西经济恢复扰和拆、推进社会主义改造方面发挥了积极作用。

第三阶段：1980年至1989年。1978年党的十一届三中全国全会作出了实行改革开放的新决策，启动了农村改革的新进程，保险业迎来了新的发展机遇。1980—1989年，广西保险业在中断22年后迅速恢复。十年间，财产保险业务从无到有，保险险种进一步丰富。这十年问，广西财产保险保费收入由1980年的317万元增加到1989年的亿元，年均增速达到57%。

第四阶段：1990年至2002年。1991年6月、1994年6月，中国太平洋保险公司南宁代理处、中国平安保险公司南宁办事处(后均更名为南宁分公司)相继成立，广西保险业从此进入竞争阶段。1998年开始至2002年，根据《保险法》确立的产、寿险分业经营原则，广西三家保险公司相继完成产、寿险机构业务分离，广西产险业专业化经营正式形成。这一时期，财产保险产品不断丰富，产品分类更细化，适应了广西经济社会加速发展的需要。2002年，广西产险业实现保费收入亿元，较1990年增长了5倍多。其中，1990—1999年累计实现保费收入亿元，是前十年总和的倍。广西产险业的服务能力和水平大大提升了。

第五阶段：2003年至今。十六大以来，广西经济社会发展进入新阶段，人均收入水平逐步提高，居民消费结构不断升级。广西产险业进一步加快发展，服务网络更宽，覆盖面更广。2008年末，广西产险市场主体已达14家，分支机构1133家，一个广泛覆盖城乡，国有公司与股份制公司协调发展的产险市场体系正在形成。2008年全行业累计向社会提供财产风险保障万亿元，其中承保汽车万辆，保险覆盖面达到了。

二、对广西产险业发展历史的认识

广西产险业发展的历史既是业务规模不断扩大、自身实力不断壮大的历史，也是自我不断调整、提升的历史。这近100年特别是新中国成立60年来的发展历程充分说明：产险行业只有适应经济社会发展的要求不断改革创新，才能实现自身的又好又快发展。这是我们通过广西产险业发展历史回顾可以得出基本结论。主要原因有四个方面：

首先，广西产险业的产生是经济社会发展的必然。商业保险是商品经济发展到一定阶段的产物。广西产险业的发源地梧州，1897年被辟为x~#t-通商口岸后，逐步扩展为广西最大内河港口和商埠，出口总值超过广西出口总值的一半，是上世纪解放前广西经济实力最强的城市。当时的梧州“大船尾接小船头，南腔北调语不休”，云贵川帮、广帮、湘帮等大商巨贾云集，商品的生产和交换日益繁荣，社会的专业分工越来越细，各种风险特别是货运风险也越来越集中，自然在广西最早诞生了产险业。

其次，广西产险市场格局的变化适应了经济社会发展变化的要求。解放初期，保险公司作为当时的经济管理部门存在的。1951年中央政府颁布《关于实行国家机关、国营企业、合作社财产强制保险及旅客强制保险的决定》后，广西省政府发出通令，在全省要求按期实行强制保险。可见，在当时的背景下，保险公司在很大程度上履行着财政的“保障职能”。既然履行着国家机关的职能，独家垄断经营是理所当然的。80年代保险业恢复后，随着市场经济体制改革的深入推进，人保公司逐步改制成独立经营、自负盈亏的市场主体。同时，保险市场准入逐步放开，对外开放大跨步推进，一批股份制产险保险公司相继进入广西市场，保险业务经营也完成了产、寿险业务专业化经营的转变。财产保险经营这种由垄断到竞争、混业向专业的转变，正是适应了社会主义市场经济发展的要求。

第三，广西产险业经营模式的转变适应了经济体制改革的要求。上世纪50年代，在计划经济背景下，作为财政支持和保障经济发展的重要手段，财产保险主要承保法人团体，因此，其一般通过行政命令以强制、直销方式推进。这既较好地保证了社会主义三大改造的推进，财产保险业务本身也实现了较快发展。1950年，广西财产保险业务开办第一年实现保费收入亿元，第二年即实现保费收入万元，1958年，广西国内财产保险业务规模超过了500万元。改革开放后，财产保险的国家保障属性逐步淡出，保险需求多样化、分散化、个性化的特点日益明显，产险业多年来单一的直销方式，已不能适应市场发展的要求，大部分业务的强制推进更不符合市场经济原则。因此，产险业探索并实施多种营销方式势在必行。近年来，随着人世后经营管理理念的更新以及信息、 网络技术 的进步，个人营销、专业代理、兼业代理、网络营销、电话营销等新的业务发展模式不断涌现，促进了广西产险业的进一步发展。

最后，广西产险业险种结构的调整适应了保险需求的变化。上世纪初，广西处于大西南与粤港澳百货出入的枢纽地位，运输业特别是航运业较为发达，同时，广西经济较为落后，也要靠运输保证物资供给，因此，运输业成为广西经济发展的命脉。此时，保险业即主要开办火车及公路运输险、水险、流动火险、兵险等业务，满足了当时经济发展的要求。解放初期，在计划经济体制下，实施城镇工商业社会主义改造，发展社会主义工业是当时经济发展的中心任务。此时，保险公司作为国家经济管理部门，以经营企业财产保险和货物运输保险为主，为迅速恢复和发展国民经济做出了积极贡献。1950—1958年九年间，企业财产保险、货物运输保险累计实现保费收入万元和万元，占同期财产保险保费收入的和37%。改革开放以来，随着社会财富的不断增加，机动车保有量逐年增加，机动车辆保险便逐步成为财产保险的主要险种。1986年，机动车辆保险保费收入达~万元，占1：，首次超过企业财产保险(万元)称为财产保险第一大险种。十六大以来，随着私人汽车拥有量大幅增加，机动车辆保险需求进一步增长。2008年，全区机动车辆保险保费收入达亿元，占比超过70%。可以说，从历史和经济学的观点看，广西产险业险种结构的变化，即是经济社会发展的要求，也是对保险需求变化的适应，是有其内在合理性的。

三、对当前广西产险业发展形势的认识

当前，广西产险业发展形势总体是好的，但行业自身运行当中也存在一些不容忽视的问题，概括起来主要是“四个突出问题”：一是发展速度偏慢的问题。与全国相比，广西产险业增速仍处于中等偏下水平。2004—2008年保费收入年均增速为，低于全国平均值个百分点;2006、2007和2008年增速全国排名分别为第32、2O和25位。二是险种结构单一的问题。近年来车险业务占比达到70%左右，且呈现逐步上升趋势，一些中小公司车险业务占比超过了90%，而企财险、货运险、工程险、责任险等当前市场需求日益增强的险种占比较低。三是经营效益不断下滑的问题。十六大以来，广西产险业保费收入规模逐年扩大，但并没有带来经营效益的同步提升，行业整体盈利水平不断下降，一些公司长期处于亏损状态。四是市场秩序难以根本好转的问题。一些业务领域的违规行为仍然屡禁不止，部分地区和险种非理性竞争现象仍然较为普遍。

研究产险业发展历史，正是为冷静看待当前广西产险行业发展中存在的突出矛盾和问题，进而全面认识当前的发展形势提供了另一视角。前述提出，广西产险业通过适应经济社会发展要求而不断改革创新，促进了自身的快速发展，这一条规律即是对历史的 总结 ，也适用于认识当前行业的发展问题。

(一)广西经济社会不断发展、调整和升级，而产险业市场定位较为模糊，经营覆盖面不广，抑制了增长后劲

十六大以来，广西产险市场主体迅速增加，逐步打破人保财险、太平洋产险和平安产险“三足鼎立”的市场局面。但新进入市场的中小公司普遍局限于与老公司在传统领域和地域开展竞争，自身经营特色不突出，没有根据经济社会发展形势制定实施有效的差异化竞争策略，业务发展难有突破和创新。

(二)保险消费者需求日益多样化，而产险业风险管理能力不强，专业化经营水平不高，导致业务经营较为单一

随着广西经济社会的不断进步，居民消费的不断升级，保险消费者对产险业服务水平提出了更高要求，不仅要求服务范围更广，更要求服务精细化程度更高。而产险业在理念、人才、管理等方面没有做出及时调整，致使业务发展越来越集中于单一险种。

(三)广西经济社会发展为财产保险发展提供了广阔市场，而产险业竞争领域过窄，致使经营效益逐步下滑，同时市场秩序难以根本好转

产险公司业务经营趋同，必将导致各自盈利水平的不断下降，这是市场经济规律使然。同时，日益激烈的市场竞争，使一些公司不得不采取非理性 措施 争抢市场，违法违规现象一时难以根治在所难免。

总之，当前广西产险业在发展中产生的突出矛盾和问题，最终源于自身没有很好地适应地方经济社会发展进步的要求，这种状况如果不能有效改观，将不利于广西产险业的科学发展。

近年来，广西提出了“加快建设成为国际区域经济合作新高地、中国沿海经济发展新一极”的宏伟目标，并在产业集群、交通设施和北部湾经济区建设方面不断出台重大举措，这就是广西当前经济社会发展的大背景和大趋势。广西产险业必须牢牢把握经济社会改革发展的大方向，不断突破旧有观念的束缚，找准战略定位，开拓发展思路，提升管理水平，加强人才积累，才能继续保持良好的发展势头。

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可以尝试去看看促销策划方面的书，以及那个市场营销关于保险方面的书，因为我学的是保险，专业又是营销与策划，所以对这方面的有一点了解，助理营销师有两本书，都或多或少和保险挂钩了。