摘要
财政部于2022年2月发布的《企业会计准则第25号——保险合同》,在收入确认、计量模型、报表披露等方面都做出了较大修改,将更有利于保险业稳定运行,回归保险保障的本源。但新准则的实施过程复杂,给财险行业带来了新的挑战,一段时间内将占用企业的大量资源,加大绩效考核和经营分析的难度。各家财险公司在开展新旧准则转换工作的过程中,必须围绕信息化建设、精细化管理、专业人才配备等关键环节,制定行之有效的应对策略,才能更好地保证新准则平稳落地。
The Accounting Standard for Business Enterprises No.25:Insurance Contracts issued by the Ministry of Finance in 2022 made great changes in revenue recognition,measurement model,statement dis⁃closure and other aspects,which will be more conducive to the stable operation of the insurance industry and return to the source of insurance protection.However,the implementation process of the new standard is com⁃plicated,which brings new challenges to the property insurance industry,and will occupy a lot of resources of enterprises for a period of time,and the difficulty of performance assessment and business analysis has also been increased.In the process of carrying out the transformation of the old and new standards,all property in⁃surance companies can better ensure the smooth landing of the new standards only by developing effective cop⁃ing strategies around the key links such as information construction,fine management,and professional per⁃sonnel allocation.
出处
《保险职业学院学报》
2023年第6期39-43,共5页
Journal of Insurance Professional College