资产负债法下保险会计确认和计量的理论思考.pdfVIP

24 4 () Vol124 No14 2010 8 JOURNAL OF INSURANCE PROFESSIONAL COLLEGE ( Bmi onthly) A g1 2010 1 2 许 闲 侯旭华 ( 11 , 200433, 21, 410114) [ ] 采用资产负债法确认和计量保险合同是保险公司国际会计趋同的发展 流鉴于我国的当前实务中仍然沿用许多以前的 递延匹配具体计量方法, 本文从纯理论的角度还原资产负债法的会计基本原则运用原理以及资产负债法适用上对财务会计报表的影响, 目的在于展现资产负债原则下的保险会计特点, 梳理现行制度中资产负债原则的运用和为未来保险会计国际趋同进一步发展提供资产负 债法的理论参考 [] 保险会计; 资产负债法; 递延匹配法; 保险合同; 会计趋同 [] F84 []A [] 1673- 1360 ( 2010) 04 - 0018- 04 [ Ab stract] U sing the asset liability approach to recogn ize and val ate the ins rance contracts is the tend- ency of international acco nting convergence for the ins rance companies1How ever, in the practice very many reg lations in terms of old deferralmatching approach still remain nchanged in Ch ina1 This article w ill give a theoretical analysis abo t the basic acco nting principles, the work ing mechan ism and the mi pact of the asset l-i ab ility principle on the financial statements ami ing at show ing the characteristics of ins rance acco nting nder the sing of asset liability principle and finding o t the tilization thereof nder the c rrent system1 Moreover, it w ill give s a theoretical reference to asset liab ility principle for f rther development of ins rance acco nting1 [ KeyW ord s] Ins rance A cco nting; Asset L iab ility Approach; DeferralM atching Approach; Ins rance Contract; A cco nting Convergence , , ,