我国利润损失保险发展研究

【作者】 李林静；

【导师】 张建军；

【作者基本信息】 东北财经大学 ， 金融学， 2005， 硕士

【摘要】 间接损失保险已经有200多年的发展历史，随着社会经济的发展，该险种也在不断发展完善，并逐渐形成了两大保单体系，在发达国家已经为人们普遍接受。我国对利润损失保险的引进开始于对外开放初期，为了适应三资企业的保险需求而开办的。尽管在国内开办已经有20多年的时间，但是，承保范围还是仅仅局限于三资企业，没有在大范围内推开。论文通过对利润损失保险两大体系的介绍以及对我国业务发展情况的分析，希望能够起到抛砖引玉的作用，引起业界的重视，最终推动利润损失保险在我国的蓬勃发展，为广大中小企业提供更全面的保障。 本文的主要内容包括三个部分，第一部分介绍利润损失保险的历史发展，重点分析英美两大保单体系，针对英美利润损失保险保单的结构及主要内容进行了解释分析，并对两大保单体系进行比较分析。第二部分是我国利润损失保险的发展，主要解决的问题是包括(1)对利润损失保险特征的描述，阐述利润损失保险在我国业务发展中的特点、性质、作用；(2)对我国利润损失保单的分析说明；(3)对利润损失保险中可保利益的分析，明确可保利益在财务报表中的体现；(4)实务中利润损失保险核保的主要内容，包括对毛利润、工资、审计师费用、投保保险金额的确定，物质损失保险的核保因素和利润损失保险特有的核保所要考虑的影响因素；(5)利润损失保险的理赔，包括理赔的原则和各项承保项目损失的计算。物质财产损失的理赔速度和理赔结果直接影响利润损失保险的赔偿，明确这点之后，在保险理赔当中就应该确实遵循“主动、迅速、准确、合理”的理赔原则。通过这部分内容的介绍，使人们对利润损失保险有全面的认识，解除在开展业务时认为该项业务承保、理赔程序复杂而舍弃的思想。第三部分主要分析利润损失在我国没有蓬勃发展的原因以及推动该险种发展的措施。(1)从三方面挖掘业务发展中的原因，其一，从投保方来讲，其注意力还主要集中在直接损失，对间接损失的认识不够，而且，广大中小企业本身存在的财务管理问题是制约利润损失保险发展的关键，财务制度的不健全使得保险人不敢贸然承保。其二，从更多还原

【Abstract】 It has been about 200 years since the loss of insurance arose, with the development of society economics, business interruption insurance has developed greatly. In the developed countries, the insurance has been accepted by most of the people. During the development, two main systems have tended to dominate: the UK system, where the insurance is known as "business interruption insurance" and the US system of "business income insurance". In order to adapt the "opening policy", the insurers in our country introduced the insurance at the initial stages, the main idea is to provide protection for the foreign-investment companies. Although it has been 20 years since the business interruption insurance introduced, the protection scope is still limited to the foreign-investment companies, and provides little protection for the domestic companies. Through the introduction of the two big systems, I hope it can attract your attention to the insurance, so, the insurer may provides a more comprehensive protection for the general small and medium-sized enterprises.The article includes three main content, the first part is the history development of the cover, analyzing the UK system and the US system and the main content, and comparing the two systems’ content .The second part is the development in our country, the main solution including (1) the description of the character, to elaborate the character, the nature, and the function. (2) analyzing and explaining the insurance policy of our country. (3) analyzing the insured benefit of the business interruption insurance, and the form manifested in financial report. (4) in practice, the importance is to decide the insurance amount of gross profit, wage and so on. The other part is some special factors that infect the business interruption insurance. (5) the indemnity of the insurance, including the principle and the special computational method. After the introduction, we have a total idea to the business interruption insurance .The third part is to analyze the reason that更多还原