资产负债法下保险会计确认和计量的理论思考

Theoretical Thought for Affirmance and Computation of Insurance Accounting under the Law of Assets and Liability

采用资产负债法确认和计量保险合同是保险公司国际会计趋同的发展主流。鉴于我国的当前实务中仍然沿用许多以前的递延匹配具体计量方法,本文从纯理论的角度还原资产负债法的会计基本原则、运用原理以及资产负债法适用上对财务会计报表的影响,目的在于展现资产负债原则下的保险会计特点,梳理现行制度中资产负债原则的运用和为未来保险会计国际趋同进一步发展提供资产负债法的理论参考。

Using the asset liability approach to recognize and valuate the insurance contracts is the tendency of international accounting convergence for the insurance companies.However,in the practice very many regulations in terms of old deferral matching approach still remain unchanged in China.This article will give a theoretical analysis about the basic accounting principles,the working mechanism and the impact of the asset liability principle on the financial statements aiming at showing the characteristics of insurance accounting under the using of asset liability principle and finding out the utilization thereof under the current system.Moreover,it will give us a theoretical reference to asset liability principle for further development of insurance accounting.