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随着我国市场开放度的提高,吸引跨国公司争相涌入,客观经济环境的变化对我国会计准则的国际化提出了紧迫的要求。我国保险会计准则国际趋同的主要内容有:引入保险风险概念、引入准备金充足性测试、确认分出分入业务、明确再保险业务的会计处理原则和基准。保险会计准则国际趋同对我国保险业竞争、保险公司收入与股本、保险业透明度、保险风险管理、再保险业、较小规模保险公司执行成本都有影响。我国保险公司应该通过科学安排债券组合、调整合同价格、重新设计原有产品、加强产品创新、运用战略管理会计等来应对会计准则国际趋同。
With the improvement of market opening in our country, attracting multinational corporations to rush into each other, the objective economic environment changes have put forward urgent requirements on the internationalization of our country’s accounting standards. The main contents of the international convergence of China’s accounting standards for insurance are as follows: Introducing the concept of insurance risk, introducing the adequacy test of reserves, identifying the principle of accounting treatment and benchmarking for separating into businesses and clarifying the reinsurance business. The international convergence of insurance accounting standards has an impact on China’s insurance industry competition, insurance company revenue and equity, transparency of the insurance industry, insurance risk management, reinsurance industry and implementation costs of smaller-scale insurance companies. China’s insurance companies should cope with the international convergence of accounting standards by scientifically arranging the bond portfolio, adjusting the contract price, redesigning the original products, strengthening product innovation and using strategic management accounting.