关于保险核算问题的思考

 近年来，我国保险业发展很快，但国民经济核算中有关保险核算的专门研究相对滞后。随着我国社会主义市场经济体系的逐步建立和完善，国民经济核算体系已逐渐完成了新旧更替，因此，加强保险核算研究显得更加重要和紧迫。本文主要研究商业保险（如财产保险、人寿保险）的产出核算、服务份额计算以及保险活动账户记录等问题。

Reflection on the question of insurance accounting

With the development of insurance, insurance accounting has been more and more important in our country. First, the paper analyzes 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.