我国保险会计新准则缺陷及完善构想
本站原创 论文中文摘要：保险作为一个特殊行业,其核算需要合适的会计准则,我国原来的企业会计制度中一直没有保险合同的具体准则。随着金融业的进一步开放,我国保险公司执行的会计标准迫切需要和国际趋同。因此,在新会计准则体系制定时,财政部依据我国现行保险会计实务,参照国际会计准则,于2006年2月颁布了《企业会计准则第25号--原保险合同》和《企业会计准则第26号--再保险合同》(以下将二者合称为“保险会计新准则”,简称“新准则”),并已于2007年1月1日开始实施。新准则对规范保险公司经营,取得与国际保险业的趋同创造了条件,是我国保险会计的一个里程碑。但是保险会计新准则还存在一些不足之处,为此本文着重探讨了新准则的缺陷,并提出相应的改进建议。本文主要分为五个部分:第一部分、保险会计新准则概述。首先阐述了会计核算的原则和会计信息质量要求;接着分析新准则的出台背景:随着保险业的发展,我国的保险会计制度在过去的20几年里经历了由统到分再到统,从计划经济到市场经济,由收付实现制到权责发生制的过程,保险会计制度经历了《中国人民保险公司会计制度》、《保险企业会计制度》、《保险公司会计制度》、《金融企业会计制度》4个时期。这些制度规范要么没有体现保险行业的特色,要么规范过于原则化,流于不全面和过于宽泛,不能适应保险实务的发展需要。并且,这些制度规范与国际会计准则和管理存在较大差异,限制和阻碍了我国保险公司业务在国际市场上的发展;然后,概述保险会计新准则的主要内容和突破点:新准则规范了保险合同的确认和分类标准、保费收入的确认和计量、准备金充足性测试和相关信息的披露及再保险业务独立核算等。保险会计新准则的规范对象是保险合同而非保险公司(因为签发保险合同的并不一定都是保险公司)符合金融混业经营趋势;新准则关于原保险合同的分类标准适应了《保险法》的需要,修订后的《保险法》规定财产保险公司和人寿保险公司可以同时经营意外伤害保险和短期健康保险,因而保险会计制度面临新的调整,现在新准则规定的原保险合同分类标准较好地解决了这一问题;新准则关于准备金充足性测试符合谨慎性原则。保险的承保对象是风险,具有很大的不确定性,并且负债占资产的绝大部分,其中大部分负债是以准备金的形式存在的,为稳定保险公司的经营和客户利益,进行准备金充足性测试具有重大现实意义;新准则对分出业务的确认时点要求符合权责发生制原则;新准则要求原保险合同与再保险合同独立核算符合可比性原则;保险会计新准则对投资收益的确认可改善保险公司的利润表,由多步式到一步式,可在一定程度上收敛目前“以保费论英雄”的风气;保险会计新准则增加了保险公司财务报表列报的范围,将可靠性和相关性贯彻始终,使会计信息透明性增强。但是保险会计新准则还存在一些缺陷,为此笔者以会计核算原则为理论基础逐章探讨了保险会计新准则的不足之处,并提出相应改进建议,这也是本文重点所在。第二部分、保险会计新准则难以分拆混合保险合同。尽管新准则引进了“保险风险”的概念,也主张对混合保险合同分拆核算。但是由于“保险风险”的定义比较模糊,没有一个具体的区分标准,不同的理解可能会产生不一致的会计处理方式,即对于同样的合同,不同保险人可能会有不同的会计处理,数据缺乏可比性;保险会计新准则也未对“重大保险风险”进行要求,这将使得混合保险合同的分拆难以进行,导致保费虚增,并与国际保险业统计口径不一致。为此笔者建议借鉴国际做法明确界定“保险风险”,并对“重大保险风险”进行要求,以便分拆混合保险合同。第三部分、保单取得成本(Policy Acquisition Costs)会计处理方式的选择。本章也是探讨的重点。当前保单取得成本的核算范围以及确认与计量方法是国际保险会计界讨论较多的内容。这涉及到资产负债法和递延匹配法的选择问题,前者是把取得成本直接计入当期损益,后者则是把取得成本视为一项递延资产,采用不同的方法会直接影响某一会计期间的损益。新准则主张保单取得成本费用化,IFRS4既未禁止也未要求企业把保单取得成本作递延处理,也未规定可递延的保单取得成本的种类、摊销期和摊销方法,以及保险公司是否应把递延保单取得成本作为资产或保险负债的减项进行列示。2007年5月14日,国际保险会计准则第二阶段讨论稿出台,对保单取得成本的意见比较明朗,主张将其一次性记入当期成本。当然,在反馈意见中,对此表示怀疑的不在少数。保单取得成本不符合资产定义,将其递延不太合理。但是将保单取得成本一次性记入当期损益混淆了资本性支出和收益性支出,将原本应计入资本性支出的计入收益性支出,就会低估资产和当期收益,违背了经济学原理,不利于会计信息使用者正确地理解企业的财务状况和经营成果,也不利于保险业务资本规模的扩张和发展。笔者认为,从保险行业的实际情况来分析,保单取得成本资本化的会计政策符合保险经济学的基本规律,提供的会计信息反映了保险行业的实际情况。因此,在我国保险行业快速扩张的特定时期,应允许保险公司将保单取得成本资本化。第四部分、《企业会计准则第26号--再保险合同》难以防范有限风险再保险的滥用。有限风险再保险与传统意义上的再保险在安排方式上有着较大的不同,这主要体现在有限风险再保险将保险风险细分为承保风险、时间风险和投资风险三种风险,并经双方协商约定在合约中限制一种或几种风险的转移。换句话说,原保险人通过这种再保险安排方式只将有限再保险风险转移给再保险人,因此被称为有限风险再保险。有限风险再保险在我国还是比较新的再保险形式,我国也未发生涉及有限风险再保险的重大事件,鉴于有限风险再保险被滥用的危害极大,所以仍有必要采取措施严格监管这种保险产品,以防范于未然。保险会计新准则没有涉及有限风险再保险合同,也未出现“再保险风险”字眼,未对再保险合同进行严格要求,这可能导致有限风险再保险被滥用。所以应尽快完善《企业会计准则第26号--再保险合同》,强调再保险合同必须真正转移再保险风险,不妨规定再保险风险转移的比例。对转移风险过小者,按存款或融资处理,或将保险部分与融资部分分拆,分别按再保险合同和存款或融资处理,在会计制度上消除保险公司滥用有限风险再保险的动力。第五部分、简略分析保险会计新准则的其他缺陷:新准则关于非寿险保费计量方式难以防范应收保费,而应收保费是非寿险公司的痼疾;新准则关于资产、负债的计量模式可能难以防范会计错配;新准则增加了信息披露的范围,有利于提高会计信息透明性,但是遗漏了对非财务信息和不确定信息披露的要求,而非财务信息和不确定信息对相关决策者至关重要。笔者针对以上不完善之处,分别构想了改进建议:完善非寿险保费计量方式,采取联合发生制原则,以从源头上防范应收保费;改进资产、负债计量基础,减轻会计错配;建议对诸如保险公司的背景信息、业务发展的前瞻性信息、创新能力信息、保单条款、费率、赔款状况、销售渠道等非财务信息的披露进行要求,也应该如实披露假设的变化、有限风险再保险等不确定性信息。笔者自认为本文主要有以下创新之处:尽管保险会计新准则已出台将近两年,也开始在保险业全面施行(财政部规定企业会计新准则仅在上市公司施行,鼓励其他企业施行,但是保监会规定所有保险公司应采用保险会计新准则),但是这方面的研究不算太多,集中探讨新准则缺陷的几乎没有。在很大程度上说,保险会计新准则的制定已落后于经济的发展,完善我国保险会计新准则还有很长的一段路要走。为此,笔者认为着重探讨新准则的缺陷是本文创新之处;在对新准则缺陷的分析中,作者从经济学角度说明保单取得成本资本化的合理性,目前赞成这一观点的不多,属于较新的提法;本文另一创新点是洞察了《企业会计准则第26号--再保险合同》可能导致有限风险再保险的滥用,并提出了明确界定“再保险风险”的构想,这也是具有创新性的观点;本文简略谈到的非寿险保费计量方法难以防范应收保费也是尚未有人提及的,尽管非寿险公司的应收保费产生根源不是权责发生制原则,但权责发生制原则是产生应收保费的原因之一,为此笔者建议采取联合发生制原则计量非寿险保费收入;除此以外,本文提到的会计错配和影子会计也属资产负债管理中较新颖的观点。本文不足之处:保险会计新准则方面的资料较少,专门探讨新准则缺陷的还未成体系,这是写作的一大障碍。笔者认为本文逻辑结构不太严谨,依次阐述保险会计新准则的缺陷,而这些缺陷之间似乎没什么关联;关于“重大保险风险”的具体量化如果能用实证分析可增强说服力,但遗憾的是关于这方面的数据难以查找;另外,笔者虽然赞成对混合保险合同进行分拆,但并未找到具体的分拆标准。由于笔者学识有限,对相关问题探讨得可能存在偏差,恳请各位老师批评指正
Abstract（英文摘要）： Insurance as a special trade, it needs suitable accounting standards to check and calculate. There hen’t been concrete standards of the insurance contract in the former accounting system in our country. With the opening of finance, it’s necessary for our insurance accounting standards to convergent with international so that can suit for constant development of our insurance.So, the Ministry of Finance issued<The No.25 of enterprise’ accounting standards—insurance contract>and<The No.26 of enterprise’ accounting standards--reinsurance contract>in February of 2006. (Call the two jointly“the new standards of insurance accounting" in the following and abbreviated as“new standards").The new standards he already begun to implemented on January 1, 2007. It’s good for the insurance’s standardizing management .Besides that, it helps our insurance to convergent with the international insurance. However, the new standards he some defects .So, this text mainly analyze its defects and put forward the corresponding improvement suggestions.There are four parts in this paper:First part is brief introduction of new standards. Firstly I explained the principle of the accounting calculation and the quality requirement of accounting information; Then ,I analyzed the issuing background of the new standards: With the development of insurance, the accounting system of the insurance has gone through four periods:<The accounting system of People’s Insurance Company of China>、<the accounting system of insurance >、<the accounting system of insurance company >and<the accounting system of finance>.Overly ,those principles can’t meet the needs of development of the insurance. Because those norms pay attach to form while ignoring its value in practice. Besides that, those systems are different from International Accounting Standards, which hindered our insurance’s development in the international market. Then, I sum up the main content of new standards and its improvement comparing to former insurance accounting system: It standardized the affirmation and classification criteria of insurance contract .In addition to that, new standards standardized the affirmation and calculation of premium income; It requires to test the sufficiency of capital reserve and disclose relevant information . New standards require the reinsurance and insurance account separately. It makes so many improvements, that it is a milestone of our insurance accounting. However, I don’t think the new standards are perfect .for there are some defects in it. Considering the principle of accounting calculation, I discuss some drawbacks of the new standards chapter by chapter and put some suggestions, this is the importance of the paper.The second part main discuss it’s difficult for the new standards to break the mixed insurance contract. Although new standards he introduced the concept of "insurance risk", and maintain to calculate the insured part and uninsured part separately .But the definition of "insurance risk" is fuzzier, none of concrete differentiation criterions, different understanding may cause to inconsistent accounting. New standards ignore the requirement of“great insurance risk”, which makes it’s impossible to break the mixed insurance contract. This may lead to the premium increase emptily, and inconsistent with international accounting principle. In order to break the mixed insurance contract easily, I propose using the international method to define“great insurance risk”clearly.The third part discuss the accounting choice of policy acquisition costs, it’s the important part in the paper. There are main two methods: assets --liability method and deferred --matching method. The assets--liability method considers the policy acquisition costs as the current cost directly while the latter regards the policy acquisition costs as an item of deferred assets .Different choice matters the current profit of the insurance company directly. Because the policy acquisition costs aren’t suit for the definition of assets, it’s unreasonable to defer it in the whole insured period. However, take the policy acquisition costs in current profit and loss will obscure capital expenditure and profitability expenditure. Taking capital expenditure as profitability expenditure will underestimate assets and current income. It also violates the economics principle and it’s unforable for accounting information users to understand enterprises’financial situation and management performance correctly. I think capitalizing policy acquisition costs accords with the basic law of insurance economics. And the accounting information can reflect the actual conditions of the insurance trade, which helps insurance’s capital scale enlarging and participating in international competition. So, in the particular period that insurance in our country expands fast, we should allow the insurance company to choose the deferred method.The forth part discuss it’s difficult for<The No.26 of enterprise’ accounting standards--reinsurance contract>to oid the overflowing of finite risk reinsurance. The new standards hen’t been involving the finite risk reinsurance. It hasn’t either required“reinsurance risk”or required the reinsurance contract strictly; this may cause the overflowing of finite risk reinsurance. So we should improve<The No.26 of enterprise’ accounting standards--reinsurance contract> as soon as possible. We had better emphasize the“reinsurance risk" .Take the contract which traners little reinsurance risk as deposit or financing.The last part is the simple analysis of other defects of the new standards. The new standards may increase the premiums receivable while the Premiums receivable is chronic illness of the non-life insurance company. The measurement mode about assets and liability of the new standards may produce accounting miatch .The new standards has omitted the requirements of the disclosure of non-financial information and uncertain information, while non-financial information and uncertain information are essential to relevant policymakers. So I propose adopting joint method to calculate the premium of non-life insurance, Improving the measurement foundation of assets so that to lighten accounting miatch .I suggest the new standards require insurance company disclose non-financial information and uncertain information.
论文关键词： 保险会计新准则；保险风险；保单取得成本；有限风险再保险；非财务信息；
Key words（英文摘要）： The new standards of insurance accounting；Insurance risk；Policy acquisition costs；Finite risk reinsurance；Non-financial information；
Abstract（英文摘要）： Insurance as a special trade, it needs suitable accounting standards to check and calculate. There hen’t been concrete standards of the insurance contract in the former accounting system in our country. With the opening of finance, it’s necessary for our insurance accounting standards to convergent with international so that can suit for constant development of our insurance.So, the Ministry of Finance issued<The No.25 of enterprise’ accounting standards—insurance contract>and<The No.26 of enterprise’ accounting standards--reinsurance contract>in February of 2006. (Call the two jointly“the new standards of insurance accounting" in the following and abbreviated as“new standards").The new standards he already begun to implemented on January 1, 2007. It’s good for the insurance’s standardizing management .Besides that, it helps our insurance to convergent with the international insurance. However, the new standards he some defects .So, this text mainly analyze its defects and put forward the corresponding improvement suggestions.There are four parts in this paper:First part is brief introduction of new standards. Firstly I explained the principle of the accounting calculation and the quality requirement of accounting information; Then ,I analyzed the issuing background of the new standards: With the development of insurance, the accounting system of the insurance has gone through four periods:<The accounting system of People’s Insurance Company of China>、<the accounting system of insurance >、<the accounting system of insurance company >and<the accounting system of finance>.Overly ,those principles can’t meet the needs of development of the insurance. Because those norms pay attach to form while ignoring its value in practice. Besides that, those systems are different from International Accounting Standards, which hindered our insurance’s development in the international market. Then, I sum up the main content of new standards and its improvement comparing to former insurance accounting system: It standardized the affirmation and classification criteria of insurance contract .In addition to that, new standards standardized the affirmation and calculation of premium income; It requires to test the sufficiency of capital reserve and disclose relevant information . New standards require the reinsurance and insurance account separately. It makes so many improvements, that it is a milestone of our insurance accounting. However, I don’t think the new standards are perfect .for there are some defects in it. Considering the principle of accounting calculation, I discuss some drawbacks of the new standards chapter by chapter and put some suggestions, this is the importance of the paper.The second part main discuss it’s difficult for the new standards to break the mixed insurance contract. Although new standards he introduced the concept of "insurance risk", and maintain to calculate the insured part and uninsured part separately .But the definition of "insurance risk" is fuzzier, none of concrete differentiation criterions, different understanding may cause to inconsistent accounting. New standards ignore the requirement of“great insurance risk”, which makes it’s impossible to break the mixed insurance contract. This may lead to the premium increase emptily, and inconsistent with international accounting principle. In order to break the mixed insurance contract easily, I propose using the international method to define“great insurance risk”clearly.The third part discuss the accounting choice of policy acquisition costs, it’s the important part in the paper. There are main two methods: assets --liability method and deferred --matching method. The assets--liability method considers the policy acquisition costs as the current cost directly while the latter regards the policy acquisition costs as an item of deferred assets .Different choice matters the current profit of the insurance company directly. Because the policy acquisition costs aren’t suit for the definition of assets, it’s unreasonable to defer it in the whole insured period. However, take the policy acquisition costs in current profit and loss will obscure capital expenditure and profitability expenditure. Taking capital expenditure as profitability expenditure will underestimate assets and current income. It also violates the economics principle and it’s unforable for accounting information users to understand enterprises’financial situation and management performance correctly. I think capitalizing policy acquisition costs accords with the basic law of insurance economics. And the accounting information can reflect the actual conditions of the insurance trade, which helps insurance’s capital scale enlarging and participating in international competition. So, in the particular period that insurance in our country expands fast, we should allow the insurance company to choose the deferred method.The forth part discuss it’s difficult for<The No.26 of enterprise’ accounting standards--reinsurance contract>to oid the overflowing of finite risk reinsurance. The new standards hen’t been involving the finite risk reinsurance. It hasn’t either required“reinsurance risk”or required the reinsurance contract strictly; this may cause the overflowing of finite risk reinsurance. So we should improve<The No.26 of enterprise’ accounting standards--reinsurance contract> as soon as possible. We had better emphasize the“reinsurance risk" .Take the contract which traners little reinsurance risk as deposit or financing.The last part is the simple analysis of other defects of the new standards. The new standards may increase the premiums receivable while the Premiums receivable is chronic illness of the non-life insurance company. The measurement mode about assets and liability of the new standards may produce accounting miatch .The new standards has omitted the requirements of the disclosure of non-financial information and uncertain information, while non-financial information and uncertain information are essential to relevant policymakers. So I propose adopting joint method to calculate the premium of non-life insurance, Improving the measurement foundation of assets so that to lighten accounting miatch .I suggest the new standards require insurance company disclose non-financial information and uncertain information.
论文关键词： 保险会计新准则；保险风险；保单取得成本；有限风险再保险；非财务信息；
Key words（英文摘要）： The new standards of insurance accounting；Insurance risk；Policy acquisition costs；Finite risk reinsurance；Non-financial information；