本文選題：保險(xiǎn)合同會(huì)計(jì)　切入點(diǎn)：改革　出處：《財(cái)政部財(cái)政科學(xué)研究所》2014年碩士論文

【摘要】：2009年12月,財(cái)政部發(fā)布了《保險(xiǎn)合同相關(guān)會(huì)計(jì)處理規(guī)定》,主要規(guī)范了保險(xiǎn)合同分拆、重大保險(xiǎn)風(fēng)險(xiǎn)測(cè)試及保險(xiǎn)合同準(zhǔn)備金計(jì)量等方面的內(nèi)容。該規(guī)定發(fā)布之后,我國(guó)保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則與國(guó)際保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則的差異基本消除,同時(shí)實(shí)現(xiàn)了公認(rèn)會(huì)計(jì)原則和監(jiān)管會(huì)計(jì)準(zhǔn)則的分離。該規(guī)定的頒布,意味著我國(guó)保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則更加致力于真實(shí)公允地反映保險(xiǎn)公司的財(cái)務(wù)狀況和經(jīng)營(yíng)成果,致力于為投資者提供決策相關(guān)的信息�！侗ｋU(xiǎn)合同相關(guān)會(huì)計(jì)處理規(guī)定》發(fā)布后,財(cái)政部會(huì)計(jì)司、保監(jiān)會(huì)財(cái)務(wù)會(huì)計(jì)部負(fù)責(zé)人在回答記者提問時(shí)指出,新規(guī)定的發(fā)布實(shí)施有利于促進(jìn)保險(xiǎn)行業(yè)結(jié)構(gòu)調(diào)整,增強(qiáng)保險(xiǎn)業(yè)核心競(jìng)爭(zhēng)力；有利于更加公允地反映保險(xiǎn)公司的財(cái)務(wù)狀況和經(jīng)營(yíng)業(yè)績(jī),增強(qiáng)保險(xiǎn)會(huì)計(jì)信息的透明度；有利于適當(dāng)分離會(huì)計(jì)規(guī)定與監(jiān)管要求,推動(dòng)保險(xiǎn)會(huì)計(jì)規(guī)范提升；有利于消除A+H股上市保險(xiǎn)公司年報(bào)差異,降低我國(guó)保險(xiǎn)公司境外籌資成本；有利于提升我國(guó)保險(xiǎn)會(huì)計(jì)地位,增強(qiáng)國(guó)際影響力和話語(yǔ)權(quán)。但是,保險(xiǎn)公司的實(shí)際實(shí)施效果如何,保險(xiǎn)合同會(huì)計(jì)改革的預(yù)期影響到底有沒有實(shí)現(xiàn),是否對(duì)保險(xiǎn)公司的會(huì)計(jì)信息和經(jīng)營(yíng)行為造成了顯著影響,這些問題的答案需要通過分析保險(xiǎn)公司的數(shù)據(jù)變化來(lái)回答。 本文通過對(duì)我國(guó)2009年保險(xiǎn)合同會(huì)計(jì)改革前后保險(xiǎn)公司財(cái)務(wù)數(shù)據(jù)變動(dòng)情況進(jìn)行實(shí)證檢驗(yàn),發(fā)現(xiàn)2009年保險(xiǎn)合同會(huì)計(jì)改革后,保險(xiǎn)公司保費(fèi)收入顯著下降,與預(yù)期效果一致,說明2009年的改革規(guī)范了保險(xiǎn)合同的認(rèn)定,使保險(xiǎn)公司保費(fèi)收入的確認(rèn)更加合理,經(jīng)營(yíng)業(yè)績(jī)更加公允。2009年改革后,保險(xiǎn)公司保險(xiǎn)合同準(zhǔn)備金顯著下降,與預(yù)期效果一致,說明2009年的改革推動(dòng)了保險(xiǎn)負(fù)債計(jì)量由精算假設(shè)到會(huì)計(jì)計(jì)量假設(shè)的轉(zhuǎn)變,推動(dòng)了一般公認(rèn)會(huì)計(jì)和監(jiān)管會(huì)計(jì)的分離。但是,與預(yù)期結(jié)果相反,2009年的改革對(duì)促進(jìn)保險(xiǎn)行業(yè)結(jié)構(gòu)調(diào)整的影響并不明顯。保險(xiǎn)公司在規(guī)定執(zhí)行中也還存在一些計(jì)量假設(shè)的應(yīng)用和信息披露上的問題。 本文共有5個(gè)部分。 第1部分：緒論。該部分主要論述了本文的研究背景與意義、相關(guān)文獻(xiàn)綜述、研究?jī)?nèi)容與方法及本文研究的創(chuàng)新性和局限性。 第2部分：保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則發(fā)展概述。該部分主要介紹了國(guó)際保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則發(fā)展歷程和最新征求意見稿的主要內(nèi)容,介紹了我國(guó)保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則發(fā)展歷程和我國(guó)保險(xiǎn)合同會(huì)計(jì)準(zhǔn)則2009年改革的內(nèi)容,并進(jìn)行了簡(jiǎn)要評(píng)述。 第3部分：我國(guó)2009年保險(xiǎn)合同會(huì)計(jì)改革實(shí)施效果的理論分析和研究假設(shè)。該部分分析了我國(guó)2009年保險(xiǎn)合同會(huì)計(jì)改革的可能對(duì)保險(xiǎn)公司造成的影響,并根據(jù)理論分析,提出了本文的主要研究假設(shè)。 第4部分：實(shí)證設(shè)計(jì)與分析。該部分以保險(xiǎn)公司的數(shù)據(jù)為基礎(chǔ),從規(guī)范分析和實(shí)證檢驗(yàn)的角度,對(duì)本文的研究假設(shè)進(jìn)行了檢驗(yàn)。通過對(duì)保險(xiǎn)合同會(huì)計(jì)改革實(shí)施效果的實(shí)證研究,發(fā)現(xiàn)了改革實(shí)施過程中取得的成就和存在的問題。 第5部分：政策建議。該部分根據(jù)本文的研究結(jié)果,從準(zhǔn)則制定、監(jiān)管、保險(xiǎn)公司和投資者層面提出了相關(guān)的政策建議。
[Abstract]:In December 2009 , the Ministry of Finance issued the relevant accounting treatment regulations stipulated in the contract insurance contract , which mainly regulated the contents of insurance contract separation , major insurance risk testing and insurance contract reserve measurement . The promulgation of the provisions means that China ' s insurance contract accounting standards are more committed to the true and fair presentation of the financial position and operation results of the insurance companies , and are committed to providing the investors with information related to decision - making . After the issuance of the relevant accounting treatment provisions of the insurance contract , the accounting division of the Ministry of Finance and the financial accounting department of the CIRC have pointed out that the promulgation of the new regulations will help to promote the adjustment of the insurance industry and enhance the core competitiveness of the insurance industry .
It is beneficial to more fairly reflect the financial position and operating performance of the insurance company and enhance the transparency of insurance accounting information ;
To facilitate the proper separation of accounting regulations and regulatory requirements , and promote the promotion of insurance accounting standards ;
It is beneficial to eliminate the annual difference of A + H share listed insurance company and reduce the overseas financing cost of insurance companies in our country ;
However , how to improve our country ' s insurance accounting position and strengthen international influence and discourse right . However , how the actual implementation effect of insurance company , the expected influence of insurance contract accounting reform is not realized , whether to influence the accounting information and business behavior of the insurance company , the answer of these questions needs to be answered by analyzing the data change of the insurance company .

After the reform of the insurance contract in 2009 , the insurance contract reserve of the insurance company is more reasonable and the operation result is more fair . After the reform in 2009 , the insurance contract reserve of the insurance company is more reasonable and the operation result is more fair . In 2009 , the reform in 2009 pushed the insurance liability measurement to be changed from actuarial assumption to accounting measurement hypothesis , which promoted the general accepted accounting and supervision accounting .

There are 5 parts in this paper .

Part 1 : Introduction . This part mainly discusses the background and significance of the study , the review of relevant literature , the content and methods of the study , and the innovation and limitation of the study .

Part 2 : An overview of the development of the accounting standards for insurance contracts . This part mainly introduces the development course of the international insurance contract accounting standards and the main contents of the latest draft , and introduces the development course of China ' s insurance contract accounting standards and the contents of the reform of China ' s insurance contract accounting standards in 2009 , and makes a brief comment .

Part 3 : Theoretical analysis and research hypothesis of the effect of the implementation of insurance contract accounting reform in China in 2009 . This part analyses the possible influence on insurance companies in China ' s insurance contract accounting reform in 2009 , and puts forward the main research assumptions according to the theoretical analysis .

Part 4 : The empirical design and analysis . Based on the data of the insurance company , this part examines the study hypothesis from the angle of normative analysis and empirical test . Through the empirical research on the effect of the reform of insurance contract , the achievements and problems that have been achieved in the implementation of the reform are found .

Part 5 : Policy recommendations . Based on the findings of the study , relevant policy recommendations have been raised from the norm - setting , regulatory , insurance companies and investor levels .

【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F840.4;F842.3

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