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金融保险会计准则与监管规定的分离是会计准则制定的独立性体现,对建立全球统一的高质量会计准则具有重要意义。会计准则与监管规定分离由会计目标和监管目标的差异决定;从国际金融市场多年的发展经验和中国会计改革的成果来看,会计规定与监管规定的分离也是大势所趋。因此我国应该加强会计规定与金融监管政策之间的协调与衔接,提升金融保险会计信息透明度,维护金融安全与稳定,全面提升我国会计乃至整个金融经济的核心竞争力。
The separation of financial insurance accounting rules from regulatory requirements is the manifestation of the independence of accounting standards, which is of great significance to the establishment of a unified global high-quality accounting standards. The separation of accounting standards from regulatory requirements is determined by differences in accounting objectives and regulatory objectives. From the years of experience in international financial markets and the achievements of China’s accounting reform, the separation of accounting rules from regulatory requirements is also a trend of the times. Therefore, our country should strengthen the coordination and connection between accounting rules and financial supervision policies, enhance the transparency of financial insurance accounting information, safeguard financial security and stability, and comprehensively enhance the core competitiveness of China’s accounting and even the entire financial economy.