我國產險業賠款準備金估計與盈餘修飾

財產保險業賠款準備金主要包括自留業務的「已報未決」及「未報未決」保險賠款兩大部分。其中，「未報未決」的部分依規定必須以滿期保險費的固定比率提存，而「已報未決」部分則是逐案依相關資料，按其險別提存。而雖係逐案提存，但提存金額卻無客觀及公開的標準，因此也給予保險公司藉以達到某種財務目標的機會，本文實證結果顯示，保險公司確有利用提存「已報未決」賠款準備金來修飾盈餘。
關鍵字：賠款準備金、已報未決、盈餘管理

Estimation of Loss Reserve and Earnings Management for Property-Liability Insurance Companies in Taiwan

　　　　　　　　　　　　　　　　　　　　　　　　(Wenyan Shiu)＊(GinLung Liu)

作者： (Wenyan Shiu)*(GinLung Liu)
This paper examines the hypothesis that property-liability insurance companies manipulate loss reserve to smooth income and to reduce expected tax payment. We argue that if loss reserve is controlled by managers, firms have incentives to manipulate loss reserve. The empirical evidence supports the hypothesis that property-liability insurance companies smooth income by manipulating case reserve.
Keywords: loss reserve, case reserve, earnings management