一、未决赔款准备金的意义按照自今年开始执行的新财会制度,保险企业应于每会计年度未决算时,提存未决赔款准备金,做为当年的成本支出,再于次年转回,冲减次年成本.这是保险企业新旧财会制度的显著区别之一,其意义在于使保险企业的成本和利润更加准确、真实,其理论依据则是会计的权责发生制原则、配比原则和稳健性原则.提存未决赔款准备金是保险业会计处理的国际惯例.但必须指出的是:1、由于按旧财会制度不要求提有未决赔款准备金,保险企业可以通过拖延支付赔款、把已决赔款转为预付赔款等方式虚增本年利 I. Significance of Reserves for Outstanding Indemnities In accordance with the new accounting system implemented since the beginning of this year, insurance companies should make up reserves for outstanding claims as the cost for the current year when they are not finalized in each fiscal year, and then be reversed in the following year , Offsetting the cost of the following year.This is one of the significant differences between the old and new accounting systems of insurance enterprises, whose meaning lies in making the cost and profit of the insurance enterprises more accurate and truthful, and its theoretical basis is the accounting accrual principle, Principle and the principle of robustness.Protection of reserves for outstanding claims is the international practice of the accounting treatment of the insurance industry.However must be pointed out that: 1, due to the old accounting system does not require the provision of outstanding claims reserves, insurance companies can delay the payment Indemnity, the compensation has been resolved to compensation for advances such as inflated this year Lee