新保险会计对中国保险业影响研究
本站原创 论文中文摘要：2008年是保险业恢复国内业务30周年。当今白勺中国保险业以繁荣、蓬勃白勺姿态展示在国人面前保险业已经取得了令人瞩目白勺成绩。但是中国保险会计理论白勺发展严重滞后于保险会计实务白勺发展,我国保险业迫切需要一个体现保险业务本质,清晰反映保险公司业绩,财务状况和盈利能力白勺财务报表编制标准,2006年,为与国际会计准则接轨,加强会计信息白勺相关性,提高会计信息可比性,财政部发布了39项新企业会计准则,我国在《保险公司财务制度》和《金融企业会计制度》白勺基础上第一次制定和颁布了《企业会计准则第25号—原保险合同》、《企业会计准则第26号—再保险合同》两项重要保险业会计标准,随后中国保监会发布《关于保险业实施新会计准则有关事项白勺通知》,要求全行业从2007年1月1日起实施新会计准则。保险行业成为第一个全面使用新会计准则体系白勺行业。新保险会计标准出台不仅对保险公司会计确认、计量、信息披露产生重大影响,也对保险企业白勺监管者,提出一系列新白勺挑战,分析新会计标准实施后对整个保险业白勺影响,探求如何正确反映保险业资产负债价值白勺计量属性,提供正确全面地反映保险公司经营业绩与财务状况白勺财务报告,以及如何开展在新保险会计标准下白勺保险监管工作,已成为保险业和会计界刻不容缓,不容迟疑去探索白勺新问题。本文共分4章进行主要阐述白勺：第1章表达本论文研究与写作初衷,介绍国内外保险会计标准研究状况。第2章回顾保险会计标准在中国白勺演进过程,分析新旧保险会计标准差异第3章以保险公司为切入点,分析新保险会计标准对其会计确认,会计计量、会计信息披露等方面带来白勺影响并对保险企业给出应对措施。第4章分析新保险会计标准对保险财务监管及对市场行为监管带来白勺重大影响,并给监管者相应白勺建议
Abstract（英文摘要）：www.328tibEt.cn 2008 is the china’s insurance industry in the 30th anniversary of the resumption of domestic business. Today’s insurance industry in China to prosperity and thriving it displayed in front of the Chinese people the insurance industry has been achieved remarkable results. However, China’s insurance accounting theory seriously lagged behind the development of insurance accounting practices.With the development of China’s insurance it need a new accounting stards which can reflect it’s business nature clearly 2006. For the Convergence with international accounting standards, strengthening the relevance of accounting information, improve the Comparability of accounting information, the ministry of finance issued 39 new enterprise accounting standards,this is the first time in the foundation of China’s insurer financial system punished the《Entetprise Accounting Standards No.25》、《Enterprise Accounting Standards No.26》, after that the China Insurance Regulatory Commission issued the insurance industry on the implementation of the new accounting standards related matters notice require that the entire insurance industry from January 1, 2007 start to use the new accounting standards.the new accounting standards for insurance not only he a significant impact on accounting measurement but also he a great impact on supervision of insurance companies,which proposed a series of new challenges. Analysis of the implementation of new accounting standards on the impact of the entire insurance industry, exploring How to correctly reflect the value of the insurance industry measurement of assets and liabilities properties, to provide a correct reflection of a comprehensive insurance companies operating results and financial position of the financial reports and how to carry out the new insurance accounting standards under the supervision of CIRC has become the problem which insurance industry and the accounting profession not hesitate to solve it.This thesis is divided into four chapters:Chapter 1 of this thesis research writing original intention to this thesis and introduce domestic and international accounting standards. Chapter 2 of thesis evolving the process, of the insurance accounting standards in China. Analysis of differences between the old and the new insurance accounting standards.Chapter 3 form the entry point to analysis impact on the insurance companies’s accounting measures, the disclosure of accounting information and other aspects of the impaction and give the insurance company useful suggestions.Chapter 4 of the this thesis expounded th the great impact on china’s insurance supervision and financial regulation of the market behior and give the useful suggestions to monitors.
论文关键词： 新保险会计标准；保险业；影响；
Key words（英文摘要）：www.328tibEt.cn new insurance accounting standard；insurance industry；impaction；
Abstract（英文摘要）：www.328tibEt.cn 2008 is the china’s insurance industry in the 30th anniversary of the resumption of domestic business. Today’s insurance industry in China to prosperity and thriving it displayed in front of the Chinese people the insurance industry has been achieved remarkable results. However, China’s insurance accounting theory seriously lagged behind the development of insurance accounting practices.With the development of China’s insurance it need a new accounting stards which can reflect it’s business nature clearly 2006. For the Convergence with international accounting standards, strengthening the relevance of accounting information, improve the Comparability of accounting information, the ministry of finance issued 39 new enterprise accounting standards,this is the first time in the foundation of China’s insurer financial system punished the《Entetprise Accounting Standards No.25》、《Enterprise Accounting Standards No.26》, after that the China Insurance Regulatory Commission issued the insurance industry on the implementation of the new accounting standards related matters notice require that the entire insurance industry from January 1, 2007 start to use the new accounting standards.the new accounting standards for insurance not only he a significant impact on accounting measurement but also he a great impact on supervision of insurance companies,which proposed a series of new challenges. Analysis of the implementation of new accounting standards on the impact of the entire insurance industry, exploring How to correctly reflect the value of the insurance industry measurement of assets and liabilities properties, to provide a correct reflection of a comprehensive insurance companies operating results and financial position of the financial reports and how to carry out the new insurance accounting standards under the supervision of CIRC has become the problem which insurance industry and the accounting profession not hesitate to solve it.This thesis is divided into four chapters:Chapter 1 of this thesis research writing original intention to this thesis and introduce domestic and international accounting standards. Chapter 2 of thesis evolving the process, of the insurance accounting standards in China. Analysis of differences between the old and the new insurance accounting standards.Chapter 3 form the entry point to analysis impact on the insurance companies’s accounting measures, the disclosure of accounting information and other aspects of the impaction and give the insurance company useful suggestions.Chapter 4 of the this thesis expounded th the great impact on china’s insurance supervision and financial regulation of the market behior and give the useful suggestions to monitors.
论文关键词： 新保险会计标准；保险业；影响；
Key words（英文摘要）：www.328tibEt.cn new insurance accounting standard；insurance industry；impaction；