CAJ | 학술논문

我国保险会计水平较低,财务与监管概念经常重合。为实现与国际会计准则的顺利接轨,财政部于2009年年底发布了《保险合同相关会计处理规定》。至此,我国的保险会计形成了一个比较成熟的体系,实现了财务报告和监管规定的分离。本文结合理论和实际,剖析了新准则下准备金评估方法的变化对我国保险公司的影响,进而有针对性的提出了保险公司有效的应对策略。
아국보험회계수평교저,재무여감관개념경상중합。위실현여국제회계준칙적순리접궤,재정부우2009년년저발포료《보험합동상관회계처리규정》。지차,아국적보험회계형성료일개비교성숙적체계,실현료재무보고화감관규정적분리。본문결합이론화실제,부석료신준칙하준비금평고방법적변화대아국보험공사적영향,진이유침대성적제출료보험공사유효적응대책략。
Compared with advanced countries,the level of China＇s insurance accounting is lower,and the financial requirements and regulatory requirements often overlap.To achieve the convergence of international accounting standards,the Ministry of Finance issued the ＂Insurance Contract-Related Accounting Rules＂ at the end of year 2009.Thus,China＇s insurance accounting formed a relatively mature system and achieved appropriate separation between financial reporting and regulatory requirements.In this paper,theoretical and practical,we analyze the change of new reserve valuation method and its impact on China＇s insurance companies then we put forward the corresponding development strategies.