新保险合同会计准则(IFRS 17)对寿险公司的影响

The Impact of New Insurance Contract Accounting Standards on Life Insurance Companies

随着新会计准则的出台,我国寿险公司面临了一系列新的挑战与机遇。文章系统分析了新会计准则对我国寿险公司业务的深远影响,尤其是在产品策略、财务报表、预算考核和销售队伍等方面。新的会计准则不仅涉及会计报表的编制和披露,还对公司的日常经营、决策产生了深远影响。尤其对我国的寿险公司,新会计准则更是对其业务策略和运营模式提出了新的考验。为了更好地适应新的会计环境,了解和应对新会计准则给寿险公司带来的各种挑战和机遇显得尤为重要。基于此,文章旨在深入探讨新会计准则对我国寿险公司的具体影响,以及在此背景下寿险公司应如何调整策略、优化业务。

With the introduction of new accounting standards,China's life insurance companies have faced a series of new challenges and opportunities.This paper systematically analyzes the far-reaching impact of the new accounting standards on the business of China's life insurance companies,especially in the areas of product strategy,financial statements,budget assessment and sales force.The new accounting standards not only involve the preparation and disclosure of accounting statements,but also have far-reaching impact on the daily operation,decision-making and strategies of companies.Especially for China's life insurance companies,the new accounting standards are a new test for their business strategies and operation models.In order to better adapt to the new accounting environment,it is particularly important to understand and respond to the challenges and opportunities brought by the new accounting standards to life insurance companies.Based on this,this paper aims to discuss in depth the specific impact of the new accounting standards on China's life insurance companies,and how life insurance companies adjust their strategies and optimize their business in this context.