财经理论与实践
財經理論與實踐
재경이론여실천
THE THEORY AND PRACTICE OF FINANCE AND ECONOMICS
2015年
1期
84-88
,共5页
保险会计准则%国际趋同%保险合同准备金%公允价值%重大保险风险测试
保險會計準則%國際趨同%保險閤同準備金%公允價值%重大保險風險測試
보험회계준칙%국제추동%보험합동준비금%공윤개치%중대보험풍험측시
Insurance accounting standards%International convergence%Insurance contract reserve%Fair value%Risk test of major insurance
通过对保险会计准则国际趋同进展与困境分析，可以发现：保险会计准则国际趋同进程中存在着分红保险一股独大、公允价值有关公允，会计信息可比性降低、保险监管指标计量基础改变等问题，鉴此，应改进保费收入的度量标准，完善准备金计量中有关折现率、风险调整和合同服务边际的评估标准，引入综合收益表列报方式，完善保险监管会计体系，强化监管要求。
通過對保險會計準則國際趨同進展與睏境分析，可以髮現：保險會計準則國際趨同進程中存在著分紅保險一股獨大、公允價值有關公允，會計信息可比性降低、保險鑑管指標計量基礎改變等問題，鑒此，應改進保費收入的度量標準，完善準備金計量中有關摺現率、風險調整和閤同服務邊際的評估標準，引入綜閤收益錶列報方式，完善保險鑑管會計體繫，彊化鑑管要求。
통과대보험회계준칙국제추동진전여곤경분석，가이발현：보험회계준칙국제추동진정중존재착분홍보험일고독대、공윤개치유관공윤，회계신식가비성강저、보험감관지표계량기출개변등문제，감차，응개진보비수입적도량표준，완선준비금계량중유관절현솔、풍험조정화합동복무변제적평고표준，인입종합수익표렬보방식，완선보험감관회계체계，강화감관요구。
By analyzing the convergence of insurance accounting standards,it can be found that:the introduction of risk test of major insurance does not make the structural adjustment breakthrough,the reliability of the fair value measurement in the three factors model of insurance contract reserve measurement is questioned,and the different choice of actuarial assumption and measurement method results in lower comparability of accounting information.Adjusting the profit by abusing accounting estimate,change takes place for the measurement foundation of in-surance regulation index,and the compilation rule of solvency ability report faces major adjust-ment.Therefore,we should improve the measurement standard of premium income,the evalua-tion standards of the discount rate,the risk adjustment and the contract service margin of reserve measurement,introduce the presentation of comprehensive income sheet,perfect the insurance statutory accounting system,and strengthen the regulatory requirement.
