基于会计错配观点的保险负债计量模式研究.pdfVIP

第 29 卷第3 期 Vol. 29 No.3 保险职业学院学报{双月刊) 2015 年 6 月 JOURNAL OF INSURANCE PROFESSIONAL COLLEGE( Bimonthly) June. 2015 基于会计错配观点的保险负债计量模式研究 韩存 (山东工商学院统计学院，山东烟台 264005) [摘 要] 保险合同会计准则的制定已经成为会计准则的核心项目之一，但至今没有最终标准化的准则，其中，难点 在于保险负债的计量。本文从消除会计错画己的视角并结合 IASB 的研究发展的过程，对 IASB 所推行的利用公允价值计量 保险负债的依据进行了探讨。得出结论:根据现行的国际会计准则(2∞9) 关于金融商品会计准则的有关规定，仅利用公允 价值或者是现金流量的现值等单一计量属性，是不能消除保险负债及其与用于担保的保险负债的金融资产之间会计处理 上的会计错配问题;为消除错配，对保险负债应根据其特性及运营使用状况采用脱手价值和入手价值相结合的混合计量 模式。 [关键词] 保险负债;计量属性;公允价值;会计错配 [中图分类号]问40.32 [文献标识码]A [文章编号] 1673 - 1360( 2015) 03 -∞32 -08 [ AbstractJ The estahlishment of insurance contract accounting criteria has hecome one of the core programs of accounting criteria since 1990s , while there is still no standard criteria. The most difficult point lies in the measurement of insurance liahility. This paper , from the perspective of removing accounting mismatch comhined with the research of IASB , discusses the reasons of measuring insurance liahility hy using fair value which is pro- moted hy IASB. It is found that according to the IFRS (2009) rules on the financial goods accounting , the single measurement of the fair value or the current value of cash flow can not remove the accounting mismatch occurred hetween the insurance liahility and financial asset used to ♂larantee the insurance liahility. To remove the mis- match , it is necessary to consider hoth exit value advocated hy IASB and the acquisition value of insurance liahil- ity. Accounting measurement is discussed around the purpose of accounting , without which the hound attrihution of measurement will not exist , the measurement attrihution heyond the fair value without removing the accounting mismatch in