2010保险会计新规对上市寿险公司的影响——基于财务的角度.doc

PAGE PAGE 19 2010保险会计新规对上市寿险公司的影响 ——基于财务的角度 摘要：2010保险新规作为2007年新会计准则实施以来的又一重大变革，给带给中国保险业深远的影响，促进了金融行业飞速发展。鉴于此，本文以平安人寿、中国人寿与太平洋人寿为例，收集了2007-2014年三大寿险公司的年报及财务数据，通过财务角度的分析，探究2010保险新规对寿险公司的影响。研究表明，保险新规的实施调整了保费收入口径，进而对寿险公司业务结构产生了影响，寿险公司的利润来源也发生了一定的改变。这些还间接影响了寿险公司的偿付能力和投资资产结构等。为促进中国寿险业可持续发展，寿险公司应当回归保障功能，调整业务结构，并努力提升自身内涵价值。 关键词：保险新规；上市寿险；财务分析 The Influence of New Insurance Rules of 2010 to the Listed Life Insurance Companies ——based on financial perspectives Abstract: The New Insurance Rules in 2010,as another significant reform since the New Insurance Accounting Standard in 2007,has brought profound influence to the insurance industry in China,which promotes rapid development to financial industry .Therefore ,this paper tekes Chinese Life Insurance,Chinese Ping An Life Insurance and Pacific Life Insurance as examples,and collects the annual reports as well as financial data of the companies above, ranging from 2007 to 2014, in order to reflect the influence of new insurance rules of 2010 to the life insurance companies through analysis based on financial perspectives. It turns out that the implement of New Insurance Rules has adjusted the insurance caliber of premium income,which made a further impact on the life insurance business structure.In addition, the source of life insurance companies’ profits have changed in a certain extent.What’s more ,the structure of investment assets as well as surrender rate will be impacted indirectly.In order to promote the sustainable development of China life insurance, life insurance companies should return to safeguard function, adjust the business structure, and enhance its own intrinsic value. Keywords: New Insurance Rules, financial analysis，premium 一、引言 保险行业作为金融业重要的一部分，近年来显现出日益增长的活力，而我国的保险市场也愈加完善，尤其表现在保险会计制度上。 自1984年起，我国经历了《中国人民保险公司会计制度》、《保险企业会计制度》、《保险公司会计制度》、《金融企业会计制度》、《企业会计准则》5个保险会计制度的时期。其中，《企业会计准则》又包括2006年新会计准则的ＣＡＳ25（原保险合同）和ＣＡＳ26（再保险合同)、2009年《关于保险业实施企业会计准则解释第2号有关事项的通知》（简称“2号解释”）以及《保险合同会计处理相关规定》(简称《规定》)。保险会计新准则的实施使得中国的保险会计制度逐