第五章 結論與建議
第四節 研究限制
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之魚。日後，面對即將推行之新會計處理準則，應隨時掌握國外最新財務 會計準則之發展，並配合國內保險市場環境，適度適時修正，使其規範客 觀且明確化，能改善過去再保險會計之缺失，建立更完整之再保險財務公 開資訊揭露機制，避免讓保險公司有隨意操縱之空間。
第四節 研究限制
一、本研究從控制交易量之安排為盈餘管理工具切入，惟因受限於資訊揭 露之取得，僅能從靜態之特定時點（資產負債表日）觀察再保險交易 對財務報表之影響，而未能以動態交易量來探討經理人之動機，如：
相較於其他時間點，在接近財務報表編製日、賦稅計算日時，再保險 交易量是否有明顯的不同。
二、民國 92 年 RBC 實施後，理應採用 RBC 比率衡量監理成本，惟因制 度始行對業者影響極大，監理機關遲於 97 年才開始強制業者必須自 行揭露RBC 比率 200%以下、RBC 比率 200%至 300%、RBC 比率 300%
以上等三個比率等級方式，尚無每家產險之 RBC 絕對比率揭露，因 此，本研究資料取得受限情況下，僅能針對原保險法（未實施 RBC 制度前）規定之最低固定資本額作為衡量。
三、我國產險市場不大，且於觀察期間 15 年內併購、清算個案不斷，使 本研究樣本範圍受限，加以產險財務報表編製準則變動，部分會計科 目合併表達，數字間之比較基礎受到影響，難免造成實證結果誤差。
四、監理變數DIST 組成分子中認許資產之計算，採簡易算法，「保險業認 許資產之標準及評價準則」認許資產之定義較為複雜，本研究因未能 取得相關認許資產所規定條件之資訊，影響DIST 值之精確度。
五、本研究簡化模型及設計，僅考量承作再保險交易當期對財務報表之影 響，對於下期甚至後幾期之財務報表影響並未進一步探討。
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借：賠款準備 貸：收回賠款準備
（2） 再保險分出業務
提存賠款準備中屬應攤回之金額 借：應攤回再保賠款與給付 貸：攤回再保賠款與給付
收回上期賠款準備中屬應攤回之金額 借：攤回再保賠款與給付
貸：應攤回再保賠款與給付
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臺財保字第 0900751404 號令訂定發布之「財產保險業財務報告編製準則」
及97 年 7 月由我國產物保險商業同業公會訂定「產物保險業會計制度範本」
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營業收入 37,749,909 4,701,883 42,451,792 保費收入 23,130,067 23,130,067 稅前損益 2,475,428 14,810 2,490,238
由表 1、2 可知，分保後所增加之盈餘，收入面來自「再保佣金收入」
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表 3 仍以富邦產物保險公司 2008 年財務數字為案例，觀察「再保費支 出」、「再保佣金收入」、「攤回再保賠款」及「提存未滿期保費準備」減少 數等四項會計科目變動對盈餘之影響。當再保率增加 1%，除了使再保費支 出上升外，間接影響其他三項科目金額，就整體對當期盈餘之變動觀之，
僅微幅釋放611 元；當再保佣金率增加 1%，則僅影響再保佣金收入科目，
其盈餘釋放數比原條件下增加75,434 元；當再保賠款率增加 1%，僅影響攤 回再保賠款科目，其盈餘釋放數比原條件下增加70,657 元；而未滿期月數 增加0.1 個月，僅影響提存未滿期保費準備科目，其盈餘釋放數比原條件下 增加62,861 元。綜上可知，提高再保險交易量，對財務報表影響之過程相 對複雜，但在相互影響之下，反而對當期盈餘釋放數之影響較低。
表 3 再保險相關會計科目認列條件變動對當期盈餘影響數
變動項目 原例條件 再保率 再保佣金率 再保賠款率 未滿期月數 再保率 32.6074%
33.6074%
32.6074% 32.6074% 32.6074%再保佣金率 14.28% 14.28%
15.28%
14.28% 14.28%再保賠款率 51.30% 51.30% 51.30%
52.30%
51.30%未滿期月數 4.55 4.55 4.55 4.55
4.65
收入科目
再保佣金收入 1,077,202
1,110,238 1,152,636
1,077,202 1,077,202 攤回再保賠款 3,624,6813,735,842
3,624,6813,695,338
3,624,681 成本科目再保費支出 7,542,116
7,773,417
7,542,116 7,542,116 7,542,116提存未滿期保費準備減少數 -2,860,155
-2,947,870
-2,860,155 -2,860,155-2,923,016
對當期盈餘淨影響 19,922 20,533 95,356 90,579 82,783 原例條件盈餘釋放數相比 611 75,434 70,657 62,861‧
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