SNA(国民経済計算)の保険サービスの産出測定において保険料から保険金を控除する方法は正しいか : 国民経済計算における保険サービス産出測定法についての試案

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Is SNAs Insurance Output Measurement Proper?

KATSURA Akimasa

There is the possiblity of encountering the accident for our lifetime. We usually need the compensation for accident damage. Our society has insurance system or insurance company that compensate accident damage. For the compensation of accident damage, insurance company collects insurance premium and pays insurance claim to the insured person. But, if accident does not occur for insurance contract period, insurance company does not need to pay insurance claim. So, insurance company does not need the definite insurance claim, instead need insurance reserve money for everytime compensation. Therefore, we can understand that insurance premium consists of service fee for insurance company and insurance reserve money. From mentioned above, we draw the conclusion that insurance output, ie, insurance service equals insurance premium minus insurance reserve money. But we must consider that human death is inescapable, commodity damage by natural disaster, fire etc is not always inescapable. So. Life insurance company must reserve payment from the insurance premium, but non_{!life insurance company must not nesesarily} reserve payment from insurance premium because damage occurrence is not unavoidable, it is suffice by reserving payment on the insurance company profit. Therefore, in life insurance, insurance premium consists of service fee for insurance company and insurance reserve money, in non_!life insurance, insurance premium does not consist of service fee and insurance reserve money but insurance premium is appropriated entirely service fee for insurance company. So, life insurance service output equals insurance premium minus insurance reserve money, non_{!life insurance service output} equals insurance premium only. This is my basic proposition regarding the

insurance output measurement.

On the other hand, SNA, ie world_{$wide national economic accounting} methodology is that life insurance output equals insurance premium plus premium supplement (investment income on insurance reserve money) minus insurance claim minus insurance reserve money; non_{$life insurance} output for 93 SNA equals insurance premium plus premium supplement (investment income on insurance reserve money) minus real insurance claim, non_{$life insurance output for 08 SNA equals insurance premium plus} premium supplement (investment income on insurance reserve money) minus adjusted insurance claim. The reason of change from 93 SNA non_$ life insurance output measurement to 08 SNA non_{$life insurance output} measurement is that non_{$life insurance output measurement modification} prevents non_{$life insurance output figure from being negative number.} Basically, SNA insurance service output measurement for both life insurance and non_{$life insurance subtracts insurance claim from insurance} premium. At any rate, SNA insurance service output measurement is not definite concretely and especially, SNA non_{$life insurance output service} measurement method is under consideration, does not settle completely.

Therefore I have fully considered how to measure insurance service output, and I have found insurance service output measurement method in national economic accounting. It already showed as mentioned above. My insurance service output measurement method is different from SNA method. My insurance service output measurement method is that life insurance service output equals insurance premium minus insurance reserve money (more precisely, insurance reserve money plus premium supplement (investment income on insurance reserve money) minus insurance claim), that is, life insurance service output equals insurance premium minus insurance reserve money minus premium supplement (investment income on insurance reserve money) plus insurance claim; in non_{$life insurance, as insurance payment is not unavoidable, insurance} reserve money is not reserved from insurance premium but is reserved on non_{$life insurance company profit. Moreover premium supplement and} insurance claim relate not to insurance premium but to insurance company

SNA_{"<H8=9?#/E:4!65/>@CD.}

profit. Therefore non!life insurance service output equals insurance premium solely. At any rate, my insurance service output measurement method does not subtract insurance claim from insurance premium.