美国团体重大疾病医疗保险概况及对我国的启示

本文介绍了美国团体重大疾病医疗保险的提供方式和给付方式,并且从自负额、共保比例、最高受益额、保险责任范围、除外责任和限制规定等方面考察了美国团体重大疾病医疗保险的主要特征.我国商业医疗保险的发展比较落后,完全商业性的团体重大疾病医疗保险几乎还没有,美国的做法对我国开展团体重大疾病医疗保险具有借鉴意义.     

众志成城抗“非典”中国人寿保险公司倾情推出国寿团体传染性非典型肺炎疾病保险

投保范围: 身体健康的能正常工作的在职职工。 保险责任: 1.被保险人自本合同生效之日起十日后确诊为传染性非典型肺炎进行住院治疗,本公司按本合同约定的保险金额的20％给付疾病保险金。疾病保险金的给付以一次为限。 2.被保险人自本合同生效之日起十日后因传染性非典型肺炎住院治     

犹豫期条款不具排除适用撤销权条款的效力

案情梗概：2008年9月24日，凌先生向保险公司递交人身保险投保单，约定投保某终身寿险，附加额外给付定期重大疾病保险10万元，凌先生签名确认。2008年9月27日，保险公司签发保险单，内容为：主合同终身寿险（分红型），基本保险金额7万元，附加额外给付定期重大疾病保险，基本保险金额2万元。     

我国重大疾病保险发展与思考

重大疾病保险概念重大疾病保险(Critical Illness Insurance)通常简称为"重疾险",一般是指以保险合同中约定疾病的发生为保险金给付条件的健康保险。虽然与大额医疗保险(如百万抗癌险)类似,重疾险也主要针对病情较为严重、医疗费用数额较大的疾病风险提供保障,但是二者之间还是存在着较为显著的差别。     

重疾险重复投保现状及保险公司对策建议

一、引言 重大疾病保险（简称＂重疾险＂）,是被保险人在保险期间内发生合同约定的疾病,并达到约定疾病状态,或实施了约定的手术时,保险公司给付保险金的健康保险产品（韩棣,2018）。重疾险起源于1983年的南非,1995年我国内地市场开始引入重大疾病保险,并逐渐成为人身保险市场重要的保险产品,很快发展成我国主要保障型险种之一。     

我国长期护理保险实施实物给付方式探讨

长期护理保险的给付方式主要有现金给付和实物给付,针对我国面临的老年人和重慢病人的＂护理危机＂,长期护理保险实施实物给付比现金给付更符合被保险人的需求。但长期护理保险实物给付的顺利实施,需要充分利用社会资源,促进社区护理网络的形成,进行长期护理保险创新,刺激保险需求和防范道德风险等。     

“合众得益人生保险计划”上市

继年初推出首款投资连结保险产品后,合众人寿近日又推出了“合众得益人生保险计划”——“合众得益人生保险（分红型）”和“合众附加得益人生提前给付重大疾病保险”。     

浅谈保险集团公司整合资源 积极发展商业健康保险

健康保险分疾病保险、医疗保险、失能收入损失保险和护理保险四类。其中，疾病保险是指以疾病的发生为给付保险金条件的保险；医疗保险是指以医疗行为的发生为给付保险金条件，为被保险人接受诊疗期间的医疗费用支出提供保障的保险，分费用补偿型和定额给付型；失能收入损失保险是指因疾病或意外伤害导致工作能力丧失为给付保险金条件，为被保险人在一定时期内收入减少或者中断提供保障的保险；护理保险是指因日常生活能力障碍引发护理需要为给付保险金条件，为被保险人的护理支出提供保障的保险。     

首个多功能养老组合险问世 平安“钟爱一生”分红养老加重疾，打造养老险新概念

平安人寿上海分公司于近日推出了一款集分红养老、重疾保障多重功能为一体的“钟爱一生”完满退休计划。该组合计划最重要功能即递增领取养老保险金利益,同时还具有重大疾病提前给付、保费豁免及分红功能。分红养老加重疾保障更全面据平安人寿总经理助理柳志坚先生介绍,该计划按约定分期给付养老保险金,公司提供月领     

论“保险业务”的实质判定标准 ——兼析经营延保、救援服务是否构成非法经营保险业务

环境污染保险的需求来自于排污企业转嫁损失风险的需要,而“保险业务”的实质判定标准是一个我国保险理论上几无研究,保险实务中经常遇到,对我国保险基础理论完善、保险业改革发展、保险业科学监管甚至社会经济发展均影响甚大的一个重要法律问题。“保险业务”不同于“保险公司可以经营的业务”。确定“保险业务”的实质判定标准应坚持符合法治、符合保险原理、有利于消费者权益保护、有利于维护市场秩序和促进创新的原则。允许开展与“保险业务”存在互补或替代关系的非保险业务不仅不会阻碍保险业发展,相反会促进保险业发展,推进创业与创新,使消费者得到更多实惠。“保险业务”的实质判定标准包括危险显著转移与危险承担、非依附性与独立法律请求权、给付的射幸性与补偿性、对价性与金钱给付四个要件。我国市场上多数延保、救援服务不属于“保险业务”。     

新农合、灾难性医疗支出与贫困脆弱性

新农合制度在不同贫困标准下都能有效缓解农村居民贫困脆弱性,发生灾难性医疗支出时,该缓解作用随着贫困标准的提高而增强.新农合对不同收入居民的影响都很显著,灾难性医疗支出冲击下新农合对较高收入居民的影响系数大于低收入居民,存在逆向再分配.因此,我国应继续拓展新农合等医疗保障制度的可及性,减轻农村居民贫困脆弱性;加强医保对农...     

Optimal social security claiming behavior under lump sum incentives: Theory and evidence

Many Americans claim Social Security benefits early, though this leaves them with lower monthly payments throughout retirement. We build a lifecycle model that closely tracks claiming patterns under current rules, and we use it to predict claiming delays if, by delaying benefits, people were to receive a lump sum instead of an annuity. We predict that current early claimers would defer claiming by a year given actuarially fair lump sums, and the predictions conform with respondents' answers to a strategic survey about the lump sum. In other words, such a reform could provide an avenue for encouraging delayed retirement without benefit cuts or tax increases. Moreover, many people would still defer claiming even for smaller lump sums.     

Rehabilitation of mining sites: do taxation and accounting systems legitimise the privileged or serve the community?

This paper explores both accounting standards and the taxation provisions with respect to the treatment of rehabilitation costs of mining entities in Australia. A special tax deduction is allowed only for expenditure actually incurred, yet the accounting standard provides a different calculative practice for the representation of the same event. With this example we demonstrate inconsistencies that exist between accounting and tax and although the accounting for income taxes standard accounts for the differences, we argue this merely legitimatises them. We challenge this false consciousness that assumes these inconsistencies are merely incidental and point out that these two systems, of tax and accounting, implicitly sustain and reinforce each other. These institutional practices perpetuate the privileges, powers and impact of the mining industry, whilst claiming to serve the community as a whole.     

论会计准则的法律地位

本文从法律的角度论述了会计准则的性质和地位 ,进而探讨了在西方遵循会计准则并非免除法律责任的充分条件 ,最后从我国法律体系和会计准则的基本特征出发 ,讨论了我国会计准则的法律地位。在我国 ,目前应当充分肯定会计准则的法律地位 ,在认定虚假财务报告时应以会计准则作为基本依据 ,同时应当努力提高会计准则的质量 ,缩小会计准则与公众意识的差距。     

税务处理与税务处罚关系的法律性质——基于裁判分歧的分析与展开

税务处理决定与税务处罚决定的关系问题引发了实践与理论的诸多争议.在司法实践中,不同裁判观点长期并立不利于税务执法标准的统一和税务管理秩序的维护,凸显了厘清争议的必要性.税收征罚关系应当符合税收征管构成要件、遵循行政诉讼审理原则以及契合差异化证明标准,从而确立了征罚关系绝对独立观点的合法性.征罚关系绝对独立观点认为,税务...     

How to improve IFRS for intangible assets? A milestone approach

This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles—the recognition approach, the fair value approach and the disclosure approach, among which we focus on the recognition approach. We investigate the impact of current International Accounting Standard 38 on the R&D capitalization policies of the high-tech industry, particularly among medical device firms in China. We conclude that the current recognition criteria are so stringent that they disincentivize firms from capitalizing their R&D investments. A large variation exists in capitalization timing within the medical device industry. Accordingly, we propose the milestone approach to revising financial reporting standards for intangible assets. We suggest that determining the capitalization criteria for intangibles based on the R&D cycle and capitalization timing should be moved forward.     

关于公允价值本质的思考

目前会计界关于公允价值本质有"独立计量属性观"、"复合计量属性观"、"计量目标观"和"检验尺度观"等多种不同的观点,这些观点的形成与不同时期各国会计准则对公允价值的不同理解和规定密切相关。公允价值是在传统的"基于交易会计"逐步转向"基于价值会计"过程中形成的,公允价值的本质应放在"基于价值会计"体系中进行定位。"基于价值会计"在会计目标定位、会计信息质量要求、会计确认、会计计量以及财务报告等各个方面都与传统的"基于交易会计"有一定区别。在"基于价值会计"体系中,公允价值是会计计量力图实现的一种理想目标,各种计量属性是实现这一目标的具体手段,公允价值体现了"真实与公允"会计理念对采用各种计量属性进行价值计量的一种约束和要求。将公允价值狭义地定位成一种具体计量属性,不仅与公允价值在"基于价值会计"体系中的层次地位不符,也与各国会计准则关于公允价值计量的整体精神相违背,还与实务界常用的计量属性之一——"现行市价"有重复之嫌。     

Framing risks in a safety‐critical and hazardous job: risk‐taking as responsibility in railway maintenance

In risk management research, risk‐taking is mostly treated as deviation that calls for improved risk communication. I argue, however, that risk‐taking should be seen as expressing a rationale of its own; thus, improving safety requires that this rationale be adequately understood and that the conditions that reproduce risk‐taking be changed. This argument is supported by an ethnography of railway maintenance in Sweden. Railway technicians are charged with maintaining the railway infrastructure to support safe and punctual trains, an assignment that exposes them to occupational hazards. The technicians' claim of occupational responsibility for transportation safety risks is framed by two notions in occupational discourse: first, the safety‐critical nature of their tasks, and second, the notion of service to the general public. Technician interdependence in achieving occupational safety requires mutual responsibility in the team. Technicians justify occupational risk‐taking, claiming it is sometimes needed to achieve production goals given the available time and resources and the manageability of the risks taken. Finally, I stress the need for technicians to change their frames of reference and for employers to assume responsibility for reducing the need for risk‐taking.     

完善我国财务会计规范的思考

在制定和完善我国财务会计规范时 ,要特别考虑我国的文化和法律背景 ,同时要兼顾国际化的趋势 ,应在两者之间寻求某种平衡。从长远看 ,我国的财务会计规范必须符合国际通行的惯例 ,甚至完全采用国际准则 ,但在今后一个时期 ,应更强调规范的适用性。此外 ,会计规范采用何种形式并不重要 ,关键在于内容 ;准则与制度并不对立 ,在内容上两者可以兼容 ,各有侧重。最后 ,应当强调制定会计规范的“due process”,注重会计职业界和学术界的参与 ,并切实发挥财政部会计准则委员会的作用。     

我国会计准则供给主体的产权界定

为了提高会计准则供给主体的工作水平,进而提高会计准则的质量,必须合理界定会计准则供给主体的产权。会计准则供给主体的产权的涵义及细化、我国会计准则供给的现实状况等都是值得探讨的问题。