| Summary: | 碩士 === 東吳大學 === 商用數學系 === 93 === IEE has two main purposes: externally, to provide regulators with an uniform and consistent working platform with which to monitor the profitability and financial strength of insurance enterprises; internally, to offer relevant information required for management decisions, reveal the underwriting profit or loss by line of business, and to allocate investment income. The beginning of this essay first introduces the history and structure of IEE. It discusses two aspects of IEE, the relationship between spreadsheets and the spreadsheet items, and then it describes the connections between all its parts. The third chapter examines the expense allocation in p/c companies by not only introducing the traditional expense allocation method, but also by providing another way for reference and comparison. The fourth chapter concerns surplus (or capital) allocation. It first introduces the currently-used allocation method and its fundamental theory, and then proposes another allocation theory and analyzes the theory based on examples. The fifth section of the essay is its conclusion. The conclusion discusses possible flaws of IEE as it is executed through the current accounting system. Finally, the essay proposes suggestions and research directions for further revisions in the future.
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