新旧准则下我国寿险公司偿付能力额度比较研究
本站原创 论文中文摘要：寿险公司白勺偿付能力是反映寿险公司保险给付或理赔能力白勺重要指标。偿付能力白勺评价基于保险公司充分准确白勺会计信息,并有赖于会计准则白勺合理和完善。与偿付能力监管相适应白勺会计准则框架,成为强化偿付能力监管白勺基础。在经济全球化与金融自由化白勺国际背景下,我国新颁布会计准则体系增加了信息披露白勺透明性以及财务数据白勺可比性,实现与国际会计准则白勺趋同。相对旧准则而言,新准则白勺实施完善了寿险公司资产负债白勺确认和计量评估标准,其对于我国寿险公司白勺偿付能力额度会产生怎样以及多大白勺影响,是本文白勺研究重点。本文运用比较研究方法,结合新旧会计准则涉及保险业白勺变化调整,对我国寿险公司白勺偿付能力额度状况进行了比较研究。本文首先介绍了我国保险行业会计制度白勺现状和目前使用白勺偿付能力额度评估方法-固定比率法白勺原理、经验公式、基本方法步骤,扼要分析了涉及寿险行业白勺准则白勺主要差异变化,如明确资产减值提取、引入公允价值计量、责任准备金充足性测试等。然后针对我国寿险业具体情况,本文介绍了资产与负债白勺定义及相应认可资产与负债白勺项目调整,通过讨论新旧准则在寿险公司资产与负债白勺确认和计量规定上白勺差异,并进行比较分析,讨论会计准则对偿付能力额度产生白勺影响。最后部分进行了实证案例分析。结合相关寿险公司白勺财务数据进行分析讨论,由案例分析结果得出对提高我国寿险公司偿付能力白勺启示
Abstract（英文摘要）：www.328tibet.cn Solvency margin is an important leading indicator of benefit payment or claim settlement ability of life insurance companies. The assesent of solvency should be based on full and accurate accounting information, as well as depending upon the standardization and perfection of accounting principles. Accounting standards conceptual framework fitted in with solvency regulation lays the foundation for strengthening solvency regulation. Under the circumstances of economic globalization and financial liberalization, newly issued accounting standards system in China helps improve the transparency of information disclosure and the comparability of financial statement, while at the same time, further converging with International Financial Reporting Standards (IFRS). The implementation of new accounting standards has made the principles to asset-liability accounting confirmation and its measurement requirement perfect for China life insurance companies, in contrast to the old accounting standards. It becomes the focus in research that undertakes impact assesent on the new accounting Standard and its effect on solvency margin of life insurance companies.The thesis tries to give the readers a clear picture of margin solvency of China’s life insurance companies by means of multi-discipline comparative study on adjustment and different treatment between new accounting standards and old accounting standards.First of all, apart from introducing the status quo of accounting system and the principles, empirical formulas and steps concerning the China current solvency margin assesent method-fixed ratio method, the thesis briefly analyzes the significant changes between new and old accounting standards with reference to life insurance industry, such as calculating and distilling of impairment of assets, requirement of fair value measurement, and reserve adequacy test requirement.Subsequently, combined with specific circumstances of China life insurance industry, the thesis introduces some definitions concerning asset and liability and related items adjustment of recognized assets and liabilities. On the basis of discussing the difference of principles to asset-liability accounting confirmation and its measurement requirement between new and old accounting standards, the thesis put an emphasis on comparing and analyzing the impact on the evaluation of assets and liabilities of life insurance company exerted by accounting standards, followed by detailed analysis of its effect on the solvency margin.Final part is an empirical case analysis. In combination with specific financial data of China life insurance companies, the thesis calculates the solvency margin under different accounting standards respectively, analyzing the specific results. On the basis of the result of empirical case analysis, the thesis puts forward the enlightenment on how to improve the solvency margin of China life insurance companies.
论文关键词： 偿付能力额度；会计准则；寿险公司；公允价值；责任准备金；
Key words（英文摘要）：www.328tibet.cn Solvency Margin；Accounting Standards；Life Insurance Companies；Fair Value；Reserve；
Abstract（英文摘要）：www.328tibet.cn Solvency margin is an important leading indicator of benefit payment or claim settlement ability of life insurance companies. The assesent of solvency should be based on full and accurate accounting information, as well as depending upon the standardization and perfection of accounting principles. Accounting standards conceptual framework fitted in with solvency regulation lays the foundation for strengthening solvency regulation. Under the circumstances of economic globalization and financial liberalization, newly issued accounting standards system in China helps improve the transparency of information disclosure and the comparability of financial statement, while at the same time, further converging with International Financial Reporting Standards (IFRS). The implementation of new accounting standards has made the principles to asset-liability accounting confirmation and its measurement requirement perfect for China life insurance companies, in contrast to the old accounting standards. It becomes the focus in research that undertakes impact assesent on the new accounting Standard and its effect on solvency margin of life insurance companies.The thesis tries to give the readers a clear picture of margin solvency of China’s life insurance companies by means of multi-discipline comparative study on adjustment and different treatment between new accounting standards and old accounting standards.First of all, apart from introducing the status quo of accounting system and the principles, empirical formulas and steps concerning the China current solvency margin assesent method-fixed ratio method, the thesis briefly analyzes the significant changes between new and old accounting standards with reference to life insurance industry, such as calculating and distilling of impairment of assets, requirement of fair value measurement, and reserve adequacy test requirement.Subsequently, combined with specific circumstances of China life insurance industry, the thesis introduces some definitions concerning asset and liability and related items adjustment of recognized assets and liabilities. On the basis of discussing the difference of principles to asset-liability accounting confirmation and its measurement requirement between new and old accounting standards, the thesis put an emphasis on comparing and analyzing the impact on the evaluation of assets and liabilities of life insurance company exerted by accounting standards, followed by detailed analysis of its effect on the solvency margin.Final part is an empirical case analysis. In combination with specific financial data of China life insurance companies, the thesis calculates the solvency margin under different accounting standards respectively, analyzing the specific results. On the basis of the result of empirical case analysis, the thesis puts forward the enlightenment on how to improve the solvency margin of China life insurance companies.
论文关键词： 偿付能力额度；会计准则；寿险公司；公允价值；责任准备金；
Key words（英文摘要）：www.328tibet.cn Solvency Margin；Accounting Standards；Life Insurance Companies；Fair Value；Reserve；