企业会计准则国际趋同对我国保险业的影响.pdfVIP

1 企业会计准则国际趋同对我国保险业的影响 杨克泉 1 吕立伟 2 （ 1.上海立信会计学院，上海 201600；2.上海金融学院，上海 201209） ［摘要］随着我国市场开放度的提高，吸引跨国公司争相涌入，客观经济环境的变化对 我国会计准则的国际化提出了紧迫的要求。我国保险会计准则国际趋同的主要内容有：引入 保险风险概念、引入准备金充足性测试、确认分出分入业务、明确再保险业务的会计处理原 则和基准。保险会计准则国际趋同对我国保险业竞争、保险公司收入与股本、保险业透明度、 保险风险管理、再保险业、较小规模保险公司执行成本都有影响。我国保险公司应该通过科 学安排债券组合、调整合同价格、重新设计原有产品、加强产品创新、运用战略管理会计等 来应对会计准则国际趋同。 ［关键词］会计准则；国际趋同；风险管理 ［中图分类号］ F840.32 ［文献标识码］ A ［文章编号］1004-3306 （2007）08-0070-03 Abstract： With China’s market becoming wider in open 　 up to foreign participation, more and more multi　 national companies rushed to China. The change of economic environment is posing an urgent request for China’s accounting standard to be internationalized. The major areas to be internationalized are introduction of an insurance risk concept, introduction of a reserve adequacy testing, recognition of reinsurance ceded out and ceded in and a clear definition of accounting principles and basis for reinsurance business. The convergence to international accounting standard will have impacts on the industry ’ s competitiveness, revenue and stock capital of insurers, transparency of the industry, insurance risk management, reinsurance industry, and implementation cost of smaller insurance companies. And in response to the standard change, the insurance company should scientifically structure its bond portfolio, adjust contract price, redesign existing products, enhance product innovation, and apply a strategy management accounting. Key words：accounting principle; international convergence; risk management 企业会计准则国际化趋同是由多方面因素导致的。首先，公司业务加速全球化以及资本 寻求在国外市场上市以进入更大的 市场国际化都促进了财务报告体制越来越向标准化前进。 金融市场的国际公司都倾向于财务会计与财务报告系统的和谐统一。其次，对收入的重述、