The Study On Insurance Services Output Accounting

Measurement of insurance service output is an important issue in the System of NationalAccounts. In2008, the United Nations, the European Economic Community Commission,IMF, World Bank and other international organizations and countries has proposed someamendment of SNA(1993), and the measurement of non-life insurance services output is oneof the most important issue in the45issues. Besides, some theories and methods of serviceoutput accounting also need to be improved within practical work and system of nationalaccounts (2002) in China. Actually, most of the research on national accounts in China arestill limited in SNA(1993)itself and lack of reference to the latest international research. Onthat account, this paper has a research on several issues about insurance service outputaccounting by researching and discussion.In this paper, firstly, make a comparative analysis of the differences in insurance servicesaccounting method among the SNA(1968)、SNA(1993) and SNA(2008) as the main line.What’ more, in-depth analysis of the reason for the amendment of its accounting of the scopeand methods, systems analysis and evaluation the limitations of the current accountingtheory and methods. Lastly, combined with the latest commandment of SNA(2008) and theactual situation of the accounting of China’ s insurance service output, tragedy analysis anddiscussion of the problems of insurance service output, and suggestion for improvement.