The Study Of The Accounting Duty Of The Insurer

The insurance is for the person who fills in very raw harm because of accidental accidents. The insurance regards dispersing the social risk as the goal, regards great number rule as the foundation of counting at the same time , this requires the Utmost Good Faith to the limit both sides of insurance contract, otherwise the social base with scattered risk will be destroyed. Sincerity of agreements should be showed by both sides. However, Insurance Law emphasizes the insured's disclosing duty too much and with the insurer's duty of accounting it is insufficient. This text takes current Insurance law as the background, prove to the insurer in practice that fulfils the omission in free, the phenomenon that the interests of the insured and the assured are often encroached on launches describing. This text includes four chapters.Chapter one, introduce the nature and structure of the insurer's accounting duty. The insurer's accounting duty is seen in the article 17th and the article 18th of Insurance Law, but it is somehow coarse and crude. Firstly, the body who is in charge of accounting duty is not enough and in the realistic business, the ones that really perform duty of accounting are insurance agent and business personnel of the insurance , but Insurance Law has said noting about the legal status of business personnel of the insurance .Other persons regard the business personnel of the insurance agent as the insurer's agent too, it means that he is in charge of the accounting duty of the insurer too; Secondly, Insurance Law has not stipulated to which range and in which time the insurer accounts the insurance articles,this causes a lot of disputes in actual life. The Supreme People's Court, insurance supervise the boards of trustee and the People's Bank of China all successively issuing a great deal of explanations, causing the judicial judgment to be at a loss as to what to do; Thirdly, there is no differences between accounting and clear accounting in actual business; Fourthly, there in no penalty to the one who is against the article 17th of Insurance Law and that is not reasonable.Chapter two is about the rationality of the insurer's accounting duty. First of all, the insurance contract is a standardized contract, its general characteristic with form contract, information asymmetry of both sides that namely conclude a treaty. The balance of force that it is of both sides to conclude a treaty for the balance , give to the insurer with stronger amount of information and strength in order to prove that the obligation is in reason on system design; Secondly, the insurance contract is a contract with Utmost Good Faith ,which is the foundation of the insurance business.Chapter three is based on a true case to explain the problems in article 17th and 18th of Insurance Law. First of all, studying the logic relation between standardized clause and accounting duty of the insurer, the conclusion is: For the insurer ,it is not necessary to account the standardized clause, unless he concludes a contract with the insured; Secondly, analyze the difference between " accounting " and " clear accounting ", the conclusion is that there is no difference and therefore it is unnecessary for Insurance Law to make the regulation to distinguish the article 17th and the article 18th. Moreover, to define the objects that the insurer should accounts, it may include the explanations of insurance supervisors which are often enclosed behind the insurance contracts.Chapter four, give suggestions to the reform of insurance contract law from legislating, justice and administration fields. There is a great gap between our good expectation of the duty of accounting duty of insurers and insurance market, which derives from the default of institution and our understanding of it. To enhance insurer's accounting duty for filling the gap, we should, having rationally understood the spirit of the institution of insurance dealing, introduce the rule of accounting, the rule of answering the question asked by the insured, the rule of reminding the insured, the rule entitling the right to demur and deliquesce contract within one period after receiving insurance policy.