本文選題：會計準(zhǔn)則　切入點(diǎn)：手續(xù)費(fèi)　出處：《東北財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)全球化,國家之間的經(jīng)濟(jì)往來日益密切,國際合作更加頻繁,企業(yè)之間的合作項目逐漸增多。統(tǒng)一的會計準(zhǔn)則對于加強(qiáng)企業(yè)合作,拓展國際市場具有重要作用。在這樣的大背景下,保險會計準(zhǔn)則也在謀求國際合作與趨同。保險作為金融行業(yè)的三大支柱產(chǎn)業(yè)之一,對于全球金融穩(wěn)定,促進(jìn)資金融通方面起到舉足輕重的作用。在這種情形下,統(tǒng)一的保險會計準(zhǔn)則,顯得尤為重要。積極跟進(jìn)保險會計準(zhǔn)則最新動態(tài),探索保險會計準(zhǔn)則發(fā)展方向成為眾多國家保險會計行業(yè)正面臨的工作。IASB與FASB這兩個機(jī)構(gòu)一直在致力于保險會計準(zhǔn)則的研究工作,并于2004年發(fā)布《IFRS4》標(biāo)志著第一階段工作的順利完成,目前正處于第二階段的研究工作。保險會計準(zhǔn)則的制定是一個長期且復(fù)雜的過程,包含很多方面：保險公司負(fù)債和資產(chǎn)的計量,保險合同的確認(rèn),保險合同的分拆等很多方面,并且制定一個能適合所有國家的統(tǒng)一的保險會計準(zhǔn)則是一件十分繁瑣的事情。本文僅對保險合同會計中一個方面——原保險合同保單取得成本兩種國際上現(xiàn)行的會計處理模式：資產(chǎn)負(fù)債法和遞延配比法,進(jìn)行討論。保險合同取得成本是保險公司經(jīng)濟(jì)支出的重要組成部分。出售保險合同是保險公司的主營業(yè)務(wù),成功簽訂保險合同后保險公司所支付手續(xù)費(fèi)及傭金幾乎占據(jù)保單首期的保費(fèi)收入,規(guī)模十分龐大。對該部分支出做出怎樣的會計處理對于保險公司的經(jīng)營狀況會產(chǎn)生很大的影響。本文的觀點(diǎn)是建議對原保險合同取得成本采用遞延配比法,這樣更利于保險公司的發(fā)展。本文的重點(diǎn)章節(jié)是第三章和第四章。第二章是鋪墊章節(jié)。 本文共分為四個部分： 第一部分：緒論。主要介紹,本文的選題背景及意義、國內(nèi)外文獻(xiàn)綜述、研究思路與方法、本章的結(jié)構(gòu)安排、創(chuàng)新與不足。 第二部分：保險合同準(zhǔn)則概述。主要介紹國內(nèi)外保險合同準(zhǔn)則研究的發(fā)展歷程；保險合同會計準(zhǔn)則對保險合同的界定；以及關(guān)于保險合同取得成本會計研究取得的最新成果。 第三部分：保險合同取得成本的確認(rèn)與處理。首先詳細(xì)介紹資產(chǎn)負(fù)債法與遞延配比法,并采用對比的方法進(jìn)行詳細(xì)分析。其次介紹了保險業(yè)較發(fā)達(dá)國家和地區(qū)對保險合同取得成本采用的會計處理方法。再次分析我國現(xiàn)階段采用的方法及給我國保險業(yè)帶來的影響。 第四部分：我國原保險合同保單取得成本會計處理的建議。結(jié)合國際保險會計發(fā)展的現(xiàn)狀與未來趨勢并結(jié)合我國實際國情,建議使用遞延配比法對保險合同取得成本進(jìn)行會計處理。這符合我國國家利益及保險公司的長遠(yuǎn)發(fā)展。最后提出我國原保險合同保單取得成本會計處理的意見。
[Abstract]:With economic globalization, economic exchanges between countries are getting closer and closer, international cooperation is becoming more frequent, and cooperative projects among enterprises are gradually increasing. Expanding the international market plays an important role. Against this background, insurance accounting standards are also seeking international cooperation and convergence. As one of the three pillar industries in the financial industry, insurance is of great importance to global financial stability. In this case, unified insurance accounting standards are particularly important. Actively follow the latest developments in insurance accounting standards. Exploring the direction of development of insurance accounting standards has become the work that many countries are facing. IASB and FASB have been devoted to the research of insurance accounting standards. The release of "IFRS4" on 2004 marks the successful completion of the first stage of the work, and is now in the second stage of research. The formulation of insurance accounting standards is a long and complex process. It includes many aspects: the measurement of the liability and assets of the insurance company, the confirmation of the insurance contract, the splitting of the insurance contract, and so on. And it is very tedious to formulate a unified insurance accounting standard suitable for all countries. This paper deals with only one aspect of insurance contract accounting-the cost of obtaining insurance policies under the original insurance contract. Accounting pattern: asset-liability method and deferred matching method, Insurance contract acquisition cost is an important part of insurance company's economic expenditure. Selling insurance contract is the main business of insurance company. After the successful signing of the insurance contract, the handling fee and commission paid by the insurance company almost accounted for the insurance premium income of the first period of the policy. The scale is very large. How to deal with this part of the expenditure will have a great impact on the operating condition of the insurance company. The point of view of this paper is that the original insurance contract acquisition cost should be deferred matching method. This is more conducive to the development of insurance companies. This paper is divided into four parts:. The first part is introduction. It mainly introduces the background and significance of this paper, the literature review at home and abroad, the research ideas and methods, the structure arrangement of this chapter, innovation and deficiency. The second part: the summary of insurance contract standard. It mainly introduces the development course of insurance contract standard research at home and abroad; the definition of insurance contract accounting standard to insurance contract; and the newest achievement of insurance contract acquisition cost accounting research. The third part: how to confirm and deal with the acquisition cost of insurance contract. Firstly, the asset-liability method and deferred matching method are introduced in detail. Secondly, the paper introduces the accounting treatment of insurance contract acquisition cost adopted by the insurance industry in developed countries and regions, and then analyzes the methods adopted at the present stage in China and the impact on the insurance industry in our country. Part 4th: suggestions on cost accounting treatment of insurance insurance policies in China. Combined with the current situation and future trend of international insurance accounting and the actual situation of our country, It is suggested that the deferred matching method should be used to deal with the acquisition cost of insurance contract, which is in line with the national interests of our country and the long-term development of the insurance company. Finally, the paper puts forward the opinion that the insurance policy of the original insurance contract in our country obtains the cost accounting treatment.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F840.4

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