新会计准则下我国财产保险公司资产负债管理研究

Study on Asset-Liability Management under New China GAAP

新会计准则对财产保险公司资产负债管理的影响研究是一个具有现实意义的课题。自2007年以来,我国财产保险行业的会计准则发生了较大的变化,并在一定程度上影响着财产保险公司的资产负债管理。本文较为系统地研究了我国财产保险行业新会计准则的主要变化,及其对资产负债管理可能产生的影响;在此基础上提出了新准则下财产保险公司资产负债管理的原则,及利用动态财务分析的方法解决资产负债管理问题的构想,并对操作流程进行了较为详细地论述。

Studying the impact of new China GAAP on asset liability management in property insurance company is a subject with practical significance. Since 2007 there have been substantial changes in GAAP of property insurance industry in China, which affected the implementation of asset liability management to some extent. In this paper we systematically analyzed these major changes in the new China GAAP and their potential impacts on property insurance companies. Based on these analyses, the author proposed some rules of asset liability management for property insurance companies under the new China GAAP, suggested using dynamical financial analysis to solve asset liability management problem, and demonstrated the process in details.