我国保险企业会核算问题研究.docVIP

摘 要 我国保险业改革开放，落后保险会计理论实务研究原保险合同 Abstract The insurance accounting theory research has not matched with the quick growth momentum in insurance industry of China since reform and opening. In february of 2006,the insurance and reinsurance contracts guidelines indicate that the insurance sector accounting standards have been existed. Ministry of finance promulgated interpretation II of accounting principle in 2008 which strengthen equivalence of the international financial statements. The changes of accounting norms enhance the transparency of the insurance companys accounting statements,but the code is very far from perfect. Therefore, it is necessary to research the insurance accounting problems. We research the changes of the insurance accounting from the elements、business perspective.The of elements is made up of liabilities、income、cost. As the specialization of reinsurance business,we describe that in particular.Last with the the to match insurance accounting standard. The changes of confirmation, measuring, disclosure of premium conform to comparability, cautious, importance principle and provide more realistic, fair and relevant information to facilitate decision-making behavior of institutional investors.however, the measuring code of amount may cause premium receivable problem, there is no rule about spin-off provisions of endowment assurance in accounting standards. we do the case study and proposed concrete solutions. Policy cost does not use the systematic, reasonable apportionment way that does not accord with the accounting objectives but has happened to meet the supervision goals . Consequently, this way is not conducive to international financial statements,also violating the accrual basis principles and matching principles. we propose capitalization or zillmer deferral way. We analyze this way by citing specific record examples. When we further research reserve accounting content,we discover that there is problem in the estimates interest ra