关于保险合同负债计量的几个问题

Issues on Accounting Measurement of Insurance Liability

同一家保险公司按照不同国家和地区的会计准则,损益结果差异较大,对于欲统一全球会计准则的国际会计准则理事会(IASB)而言,这是无法容忍的。随着IASB关于保险合同第二阶段会计准则的推进以及中国资本市场的快速发展,我国现行的保险合同会计实务已经无法满足会计信息使用者的决策需求,对保险合同负债计量方法的一场革命已经迫在眉睫。本文先分析我国保险合同负债计量的现状,在此基础上全面分析和研究保险合同负债计量的理论基础、发展趋势,进而提出政策建议。

In accordance with accounting standards in different countries,an insurance company has large difference on profit and loss,which can't be acceptable by the IASB who expects to unify global accounting standards.As the development of phase II of the international accounting standards on insurance contracts,as well as the rapid development of Chinas capital market,the GAAP reserve that fully complies with Statutory reserve has been unable to meet the decision-making needs of accounting information users,the innovation of measurement of insurance liability is urgent.This paper first analyzes Chinas basic norms for measurement of insurance liabilities and problems,and then makes a comprehensive analysis and study of the theoretical basis for measuring insurance liabilities,finally puts forward countermeasures in China.