中国保险会计准则构建模式及路径探索

论文中文摘要：随着保险公司国际化经营程度的不断提高,保险会计准则国际协调已成为我国保险会计准则建设中不可回避的重要问题。事实上,我国已经开始了保险会计准则国际趋同的工作。2006年2月,我国颁布《新企业会计准则第25号——原保险合同》和《新企业会计准则第26号——再保险合同》是我国保险会计准则国际趋同工作的一个重要成果。但是,我国的保险会计准则国际趋同工作缺乏系统的理论指导,具体该如何去趋同,存在一些悬而未决而又迫切需要解决的问题。例如:我国现有的保险会计准则制定模式是否适合保险会计准则国际趋同的工作?如何决定我国保险会计准则国际趋同的总体步骤?相对于现在的保险会计环境,《新企业会计准则第25、26号》是否完善,是否存在改进的空间?保险会计准则国际趋同需要哪些配套改革?本文希望对所有这些问题进行回答,希望既能对我国保险会计国际趋同提供总体指导,又能对现阶段趋同的具体工作提供可行建议。科学的认识保险会计准则趋同的国际背景是实现我国保险会计准则趋同的前提。保险会计准则的国际趋同是在保险会计准则国际化过程中的沟通、协调、统一。作为推进会计准则国际趋同的主要机构,国际会计准则理事会早在1997年就启动了保险会计项目。该项目分为两期,2004年3月发布的《国际财务报告准则第4号——保险合同》是第一期工作成果。目前,第二期工作正在紧张的进行中。《国际财务报告准则第4号——保险合同》出台后,世界各主要发达国家和地区分别公布了与其趋同的相应准则,保险会计准则的国际趋同已成为一种必然的趋势。国际会计准则是在发达国家的主导下,以其成熟的市场环境为背景制定出来的。因此,《国际财务报告准则第4号》更适宜于在成熟的保险市场环境中使用。我国的保险业在复业后经过近30年的发展,虽然取得了令人瞩目的成绩,但是相比于发达国家,仍显得较为稚嫩。在这种环境下,将我国保险会计标准与《国际财务报告准则第4号》趋同,必然会对我国的保险业及保险会计产生影响。这种影响既有正面的,也有负面的。我国保险会计准则的国际趋同需要对这些影响进行详细的分析和了解,以便于提前做出应对,保证趋同目标的顺利实现。趋同对我国保险业的正面影响包括有助于拓宽保险公司的融资渠道、提高保险公司经营管理水平、提高保险监管的效率、推动我国保险公司的国际化进程等;负面影响则体现在转换成本分摊不均,会计信息处理成本增加,国内保险市场竞争加剧,财务数据的大幅波动可能为保险公司带来一系列问题等。趋同对我国保险会计的正面影响包括有利于会计标准进一步向国际惯例靠拢,有利于会计核算进一步规范,有利于财务信息全面披露,有利于提高会计人员的整体素质等;负面影响则是对保险公司的财务会计部门和精算部门的工作带来了挑战。为适应我国保险业的发展,我国的保险会计标准经历了多次的演变。但是由于我国保险业发展迅速,我国的保险会计再次滞后于保险业的发展,表现为理论研究滞后,会计人才缺乏,会计制度存在缺陷,会计核算工作不规范等诸多弊病。为改变这一现状,2006年2月,财政部颁布《新企业会计准则第25、26号》。《新企业会计准则第25、26号》首次以会计准则形式对保险会计核算进行规范,于2007年1月1日起在上市保险公司中实施。《新企业会计准则第25、26号》是我国保险会计的一大进步,也是我国保险会计国际趋同的一个重要成果。目前,我国保险会计处于制度与准则并用的现状中。上市保险公司执行《新企业会计准则》,非上市保险公司可继续执行原有的会计制度。与《国际财务报告准则第4号》相比,我国原有的保险会计制度和新颁布的保险会计准则都存在着较大的差异,这些差异有许多是可以进一步消除的。要消除这些差异,在国际趋同的道路上更进一步,必须要对我国保险会计准则的制定模式进行详细研究。因为它对于会计准则的科学性、权威性、适用性和有效性有着重要的影响,决定着我国保险会计国际趋同的取向与进程。会计准则的制定主体、制定程序、制定基础等制定要素的相互结合方式称为会计准则的制定模式。其中制定主体要素解决的准则制定权的安排问题;制定程序要素解决的是准则制定过程的控制问题;制定基础要素要解决的是制定会计准则的指导思想问题。我们需要考虑我国国情的同时,借鉴国际经验,科学的决定这三个要素,选择适合我国的会计准则制定模式,在制度层面为保险会计准则的国际化提供保证。保险会计准则国际趋同在制度层面得到保证后还需要总体的指导和具体的建议。毫无疑问,渐进式的趋同道路是我国保险会计准则国际趋同的现实选择,在选择渐进式道路的同时,求同存异、有借鉴的为我所用、实质重于形式等原则也需要得到贯彻。确立我国保险会计准则国际趋同的切入点,制定我国保险会计准则的具体内容,密切关注和积极参与保险会计项目第二期工作,保持对国际趋势的长期关注和我国保险会计准则的持续改进是我国保险会计准则国际趋同应遵循的总体步骤。保险会计准则国际趋同的总体步骤为我国保险会计准则国际趋同工作提供了总体的规划,保险会计准则国际趋同需要按照这个规划有计划的进行。本文最后对我国保险会计国际趋同现阶段的具体工作进行了探讨,对《新企业会计准则第25、26号》的改进及保险会计准则国际趋同的配套改革提出了建议。《新企业会计准则第25、26号》尚可改进的内容包括修正保险合同定义,制定合理的保险产品分类指引,完善保费收入拆分核算和准备金充足性测试的具体办法,明确保险保障基金的地位;保险会计准则国际趋同的配套改革措施则包括同步完善配套准则,及时引进和培养保险会计人才,加强保险会计理论研究,提升我国保险公司管理水平等。总之,我国保险会计准则国际趋同是一个长期而系统的过程,在未来的道路上挑战与机遇并存,我们需要的是以积极的姿态合理推进。本文创新主要体现在以下三点:1.研究角度新颖。本文从保险会计准则国际趋同的视角来系统研究我国保险会计准则的构建模式和路径选择,其研究角度较为新颖。2.对保险会计准则的制定模式提出了改进建议。

3.对保险会计准则国际趋同的路径、总体步骤和现阶段主要工作提出了建议

Abstract（英文摘要）： With the development of multinational insurers, the international coordination of Insurance Accounting Standards has become an unoidable part in setting up China Insurance Accounting Standards. In fact, China has started the International convergence of the insurance Accounting Standards. The "New Accounting Standards No. 25: the original insurance contract" and "Accounting Standards No. 26: Reinsurance Contract" are important achievements, which were promulgated in February 2006 by Ministry of Finance People’s Republic of China. However, there are still some urgent problems that are not resolved, for example, are the China’s existing insurance accounting standards models match the Convergence task? How to determine the approach to convergence? Based on current insurance accounting environment, could the“New Accounting Standards No. 25&26”get further improvement? What supporting reform does the convergence task needed? This paper expects to answer all these questions, expects to provide the convergence task Overall guidance & Specific proposals.Scientific understanding the background of International convergence of the insurance Accounting Standards is a prerequisite of conduct china’s insurance accounting standards convergence task. Promoting the Accounting Standards Convergence is the main job of International Accounting Standards Board IASB. IASB started insurance accounting program in 1997, and“International Financial Reporting Standards No. 4: insurance contracts, IFRS4”, published in March 2004, is the first result. Henceforth, the world’s major developed countries and areas he started to converge to IFRS4. Convergence has become an inevitable trend.IASB is dominated by developed country, so the IFRS4, which issued by IASB, is more suitable for users in developed country’s mature insurance market. After nearly 30 years development, China’s insurance industry has made notable achievements, but it is still immature. Under such circumstances, converge to IFRS4 is bound to he an impact, both positive and negative, on the insurance industry and insurance accounting. During China’s insurance accounting standards convergence task, we need to enhance the positive effect and reduce the negative impacts.China’s insurance accounting adopts the form of the Accounting System for a long time. The "New Accounting Standards", published in February 2006 by Ministry of Finance, is the first time that insurance accounting included into Accounting Standards. Currently, both Accounting System and Accounting Standards are used in China’s insurance accounting. Listed insurer implement“New Accounting Standards No. 25&26”, non-Listed insurer may continue to implement the existing accounting system. There are still some big differences between China’s insurance accounting and IFRS4, many of these differences can be further eliminated. China Insurance Accounting Standard’s model has a great effect on the Accounting Standards scientificalness, authority, applicability and effectiveness, and determines Insurance Accounting Standard’s convergence process. Therefore, the exploration of China Insurance Accounting Standard’s model is very useful for removing those differences and getting further convergence achievement.Accounting Standard’s model is constituted by constitutor, process and foundation. Constitutor determines who has the power, process determines how to control and foundation determines the guiding philosophy. China Insurance Accounting Standard’s model needs learning from international experience as well as adapt to China’s national conditions.Convergence task also needs overall guidance and specific recommendations. No double that step by step convergence is the realistic choice. At the same time, some principles need to be followed and carried out strictly, i.e. seeking commons from differences, choosing something helpful to us and Essence is always heier than form. Overall guidance provides us a particular plan to achieve convergence targets. Specific recommendations make suggestions for present concrete work, including improvement of“New Accounting Standards No. 25&26”and suggestions of supporting reforms. Anyway, China Insurance Accounting Standards Convergence is a long-term and systematic process.
论文关键词： 趋同；保险会计准则；国际财务报告准则第4号；企业会计准则；
Key words（英文摘要）： Convergence；Insurance Accounting Standards；IFRS4；New Accounting Standards；