非寿险原保险合同的会计确认与计量及其特征

Accounting Confirmation and Measurement of Non-life Primary Insurance Contract and Its Features

非寿险原保险合同在保障社会稳定、推动经济发展方面起着非常重要的作用。随着车辆强制保险的实施和费率市场化的推进,保险行业竞争越来激烈,人们参保意识也逐渐增强,我国保险密度、行业收入、保险资产规模迅速增长,保险行业逐渐发展壮大,保险行业从业人员越来越多。但非寿险原保险合同会计确认与计量的特殊性,给从业人员理解保险业务带来很大的困惑,希望能给保险业的从业人员特别是财务人员带来一点帮助。

The special nature of accounting confirmation and measurement of non - life primary insurance contract has made great confusion for professional insurance practitioners to understand the insurance business. The article hopes to give a little help for the professional insurance practitioners, especially financial staff.