保险合同收入确认最新进展

Insurance Contract Revenue Recognition Research

在我国社会保障体系以及金融体系迅速发展的背景下,保险业却滞后不前,与社会需求严重不符,主要表现在保险收入的确认上。目前,国内外陆续出台了一系列保险会计准则,本文在对国内外会计准则分析的基础上,探讨了保险合同确认的相关问题,以期为我国会计保险事业发展提供相应的参考。

In the process of the rapid development of the insurance industry,the development of insurance accounting is relatively lag,the main problem is how to reasonably confirm the premium income.Accounting standards for the international accounting standards board launched insurance contract projects,insurance of our country has promulgated a series of new accounting rules.Based on the analysis of the international accounting standards board and the insurance accounting based on the new regulations in our country,studies the problems of the insurance contract revenue confirmation,in order to make a little contribution to the development of insurance accounting in our country.