来源：中国银行保险报 朱艳霞 为贯彻落实《国务院关于加强监管防范风险推动保险业高质量发展的若干意见》精神，进一步提升人身 保险产品定价中费用分摊的科学性与合理性，更好地落实"报行合一"相关要求，11月21日，中国精算师 协会(以下简称"精算师协会")发布了《人身保险产品费用分摊指引》(以下简称《指引》)。 立足实务 细化"报行合一"落地路径 《指引》立足行业人身保险产品费用分摊工作实际，并结合"报行合一"要求进一步细化，涵盖了费用定 义与范围、费用分摊的原则与方法、费用认定与分摊、费用基础管理等内容。 明确费用边界 划定"四类不纳入"情形 《指引》适用于一年以上个人长期人身保险产品的费用分摊工作。 《指引》所称产品费用，是指保险公司经营人身保险业务发生的相关费用(不涉及税金及附加)，包括变 动费用与分摊的固定费用。 其中，变动费用是指保险公司因销售保单而产生、与销售直接相关的费用，主要包括向中介机构或保险 销售人员支付的变动费用(含支付给中介机构的手续费，支付给保险销售人员的直接佣金、附加佣金 等)，以及其他变动费用(业务推动费以及与销售直接相关的培训费、宣传费、招待费等)。分摊的固定费 用是指除变动费用以外 ...

Core Viewpoint - The introduction of the "Guidelines for Expense Allocation of Life Insurance Products" aims to enhance the scientific and rational nature of expense allocation in life insurance product pricing, aligning with the "reporting and operation integration" policy [1][2]. Group 1: Background of the Guidelines - The guidelines were developed in response to increasing demands for expense allocation in life insurance pricing, assessment, and management, particularly following the implementation of the "reporting and operation integration" policy in 2023 [2]. Group 2: Main Content of the Guidelines - The guidelines define and categorize expenses, distinguishing between variable expenses and fixed expenses to be allocated. Variable expenses are further divided into those paid to intermediaries or sales personnel and other variable expenses, while fixed expenses include business and management fees [3]. - The guidelines specify the scope of expense allocation based on the nature and cause of expenses [3]. - The guidelines outline methods for expense collection, identification, and allocation, emphasizing a principle of "identification first, allocation later" to ensure scientific and rational expense management [3]. Group 3: Impact on the Industry - The guidelines provide scientific guidance for expense allocation in the life insurance industry, enhancing the rationality of pricing and supporting the implementation of the "reporting and operation integration" policy. This will promote improved expense management, operational efficiency, and resource optimization, ultimately benefiting consumers with better insurance products and services [4]. Group 4: Future Work Arrangements - The China Actuarial Association plans to conduct industry training to raise awareness of the importance of refined expense management and improve insurance companies' expense management levels [5]. - The association will continue to monitor and research expense allocation and management practices within the industry to promote fair competition and high-quality development [5].