论保险合同会计计量模式的选择与国际趋同

The Accounting Model Choice for Insurance Contracts and its International Convergence

国际上对保险合同会计计量模式采用递延匹配法或者是资产负债法一直存在着争议。以美国和德国为代表的国家选择了递延匹配原则的会计计量模式,而国际会计准则理事会和我国为代表的保险合同会计制度采用的是资产负债法原则。本文在对递延匹配法和资产负债法两种会计理论进行比较的基础上,分析我国当前采用的保险合同会计计量模式的现状、相关特征和对会计信息质量的影响,并且结合国际会计准则理事会关于保险合同会计发展趋势提出我国在国际会计趋同背景下未来保险合同会计发展的若干建议。

There are long-term disputes over whether the accounting valuation of insurance contracts should use the deferral matching approach or the asset liability approach in the international society. The United States Generally Accepted Accounting Principles （US-GAAP） and the German Commercial Code （Handelsgesetzbuch, HGB） apply the deferral matching approach, while the new Chinese Accounting Systems for Business Enterprises （ASBE） as well as the International Financial Reporting Standards （IFRS） apply the asset liability approach in their standards. This article made a theoretical comparison of the deferral matching approach and the asset liability approach, fol- lowed by the analysis of the current accounting system of insurance contracts in China, including its contents, the characteristics and its impacts on the accounting quality. The article also gave an overview of the trend of accounting methods for insurance contracts proposed by the International Accounting Standards Board （IASB） in the IFRS 4 （ Phase II）, and in accordance with that, offered some suggestions for further development of insurance contracts ac- counting methods in China to meet the challenge of the international accounting convergence.