浅析谨慎性原则在保险会计核算中的运用.doc

浅析谨慎性原则在保险会计核算中的运用 【摘要】伴随着我国近二十年来的会计制度改革，谨慎性原则经历了一个从不完善 到相对完善的发展历程。我们认识到，谨慎性原则作为会计核算的基本准则之一，在我 国的会计准则中也得到了很好的体现。保险行业是一个十分重耍的行业，其经济业务的 会计核算具有一定的特殊性，对全面贯彻谨慎会计原则也具有十分特殊的意义。本文论 述了保险会计的特殊性并分析其运用谨慎性原则的原因，试阁对我国近二十年来谨慎性 原则的运用情况进行较全面的论述，并指出了谨慎性原则在中国保险会计核算中存在的 现实问题及几点建议，以抛砖引玉，使更多的人认真关注和思考这一原则的应用。 【关键词】谨慎性原则保险会计核算运用建议 Analyses the application of the principle of caution in the insurance business accounting [Abstract] With the accounting system reform of the past twenty years of our country, prudence principle which was not perfect at the beginning has experienced one developing process. And we realize that the prudence principle, as one of the basic accounting principles, also get a good expression in the accounting standards in China .And insurance industry is a very important industry that its business accounting has some certain degree of particularity, which is also very important to the overall implementation of prudence principles. This paper expounds the particularity of insurance accounting and analyses the reason why insurance accounting should applicate this principle, attempting to give a overall summary of the application situation of the prudent principle in our country. Then it points out the problems in the China insurance accounting and provides several suggestions. I hope that more serious attention and consideration of the application of this principle would be paid. [Key word] prudence principle Insurance Accounting Application suggestions 目录 TOC \o 1-5 \h \z 弓 I 5 4 HYPERLINK \l bookmark3 \o Current Document \h 一、 保险会计运用谨慎性原则的原因分析 4 HYPERLINK \l bookmark4 \o Current Document \h （一） 从保险产品的特殊性来看 5 HYPERLINK \l bookmark5 \o Current Document \h （二） 从对象和偿还金额的不确定性来看 5 HYPERLINK \l bookmark8 \o Current Document \h （三） 从会计核算角度看 6 （四） 从我国保险业经营实践来看 6 HYPERLINK \l bookmark9 \o Current Document \h （五） 保险运营资金链有别于传统制造 6 HYPERLINK \l bookmark10 \o Current Document \h 二、 谨慎性原则在我国保险会计中的应用 7 HYPERLINK \l bookmark11 \o Current Document \h （一） 旧《保险企业会计制度》中所体现的初步谨慎 7