《保险研究》20221103-《非寿险业务综合赔付率指标的问题与调整研究》（高洪忠、陈昊、吕璇）

［摘   要］综合赔付率是衡量保险公司经济效益的核心指标,在保险公司经营管理中广泛使用。不仅如此，综合赔付率也是政府部门规范保险业务经营管理行为的重要依据。然而，目前我国非寿险业广泛采用的综合赔付率指标，设计不够合理，导致计算结果难以真实反映保险业务的赔付水平，可能对外传导错误的经营信息,并影响政府机构的决策。本文通过对不同情形下现行综合赔付率指标的有效性分析，指出该指标存在的不合理之处并提出改进建议，最后通过示例呈现新旧综合赔付率指标的差异，并验证了调整后的综合赔付率指标更真实地反映了非寿险公司的业务赔付水平，以期为保险公司经营和政府决策提供参考。

［关键词］综合赔付率；已赚保费；满期保费

［作者简介］高洪忠，中央财经大学保险学院副教授；陈昊，中央财经大学保险学院硕士研究生；吕璇，中央财经大学保险学院硕士研究生。

A Research on the Problems and Adjustment of Combined Ratio for Non-life Insurance Business

GAO Hong-zhong,CHEN Hao,LV Xuan

Abstract：Combined ratio is a core assessment index to measure the economic benefits of insurance companies,and is widely used in the operation and management of insurance companies.Moreover,the combined ratio is also an important basis for government departments to regulate the operation and management of insurance business. However,combined ratio index widely used in China's non-life insurance industry is not designed reasonably enough,which makes it difficult for the calculation results to truly reflect the loss level of insurance business,and may transmit wrong business information to the outside world and affect the decision-making of government agencies. By analyzing the effectiveness of the current combined ratio index under different circumstances,this paper puts forward the irrationality of the index,and  the suggestion to improve the current index. It uses an example to show the differences between the old and new combined ratio indexes. The adjusted combined ratio index can more truly reflect the business loss level of non-life insurance companies,which helps the relevant government departments to carry out more scientific control based on this index.

Key words：combined ratio;premiums earned;maturity premium