What shortcomings exist in our present regulation accounting system that will cause the legal and inevitable distortion of accounting information in unearnedpremiumreserve?
我国现行监管会计制度中究竟存有哪些缺陷会使未到期责任准备金产生这种合法的、必然的会计信息失真？
2
The unearnedpremiumreserve is the main liability of non-life insurance company and its veracity has great influence on the solvency evaluation by insurance regulation department.