Abstract: Statutory profit analysis plays an important role in regulatory policy at macro level as well as business management and performance evaluation at micro level.

[摘要]膦法定会计准则下利源分析报告在宏观层面进行监管决策和微观层面进行业务管理及绩效评估等方面发挥了重要作用。

youdao

But, specifically for the same statutory rules, what jurist focuses is safety and order, while economists think efficiency and profit are more important.

针对同一法律规则，法学家所着眼的是安全与秩序，而经济学家更为看重的是效率与利润。

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The German and Swiss authorities recently reduced their statutory guaranteed returns to 3.25%, but this is unlikely to turn their insurers' life business into profit.

ECONOMIST: Insurance