CAJ | 학술논문

同一家保险公司按照不同国家和地区的会计准则,损益结果差异较大,对于欲统一全球会计准则的国际会计准则理事会(IASB)而言,这是无法容忍的.随着IASB关于保险合同第二阶段会计准则的推进以及中国资本市场的快速发展,我国现行的保险合同会计实务已经无法满足会计信息使用者的决策需求,对保险合同负债计量方法的一场革命已经迫在眉睫.本文先分析我国保险合同负债计量的现状,在此基础上全面分析和研究保险合同负债计量的理论基础、发展趋势,进而提出政策建议.
동일가보험공사안조불동국가화지구적회계준칙,손익결과차이교대,대우욕통일전구회계준칙적국제회계준칙리사회(IASB)이언,저시무법용인적.수착IASB관우보험합동제이계단회계준칙적추진이급중국자본시장적쾌속발전,아국현행적보험합동회계실무이경무법만족회계신식사용자적결책수구,대보험합동부채계량방법적일장혁명이경박재미첩.본문선분석아국보험합동부채계량적현상,재차기출상전면분석화연구보험합동부채계량적이론기출、발전추세,진이제출정책건의.
In accordance with accounting standards in different countries, an insurance company has large difference on profit and loss, which can 't be acceptable by the IASB who expects to unify global accounting standards. As the development of phaseⅡ of the international accounting standards on insurance contracts, as well as the rapid development of China's capital market, the GAAP reserve that fully complies with Statutory reserve has been unable to meet the decision-making needs of accounting information users, the innovation of measurement of insurance liabil-ity is urgent. This paper first analyzes China's basic norms for measurement of insurance liabilities and problems, and then makes a comprehen-sive analysis and study of the heoretical basis for measuring insurance liabilities, finally puts forward countermeasures in China.