本文選題：保險合同會計　切入點：改革　出處：《財政部財政科學研究所》2014年碩士論文

【摘要】：2009年12月,財政部發(fā)布了《保險合同相關會計處理規(guī)定》,主要規(guī)范了保險合同分拆、重大保險風險測試及保險合同準備金計量等方面的內容。該規(guī)定發(fā)布之后,我國保險合同會計準則與國際保險合同會計準則的差異基本消除,同時實現(xiàn)了公認會計原則和監(jiān)管會計準則的分離。該規(guī)定的頒布,意味著我國保險合同會計準則更加致力于真實公允地反映保險公司的財務狀況和經營成果,致力于為投資者提供決策相關的信息�！侗ｋU合同相關會計處理規(guī)定》發(fā)布后,財政部會計司、保監(jiān)會財務會計部負責人在回答記者提問時指出,新規(guī)定的發(fā)布實施有利于促進保險行業(yè)結構調整,增強保險業(yè)核心競爭力；有利于更加公允地反映保險公司的財務狀況和經營業(yè)績,增強保險會計信息的透明度；有利于適當分離會計規(guī)定與監(jiān)管要求,推動保險會計規(guī)范提升；有利于消除A+H股上市保險公司年報差異,降低我國保險公司境外籌資成本；有利于提升我國保險會計地位,增強國際影響力和話語權。但是,保險公司的實際實施效果如何,保險合同會計改革的預期影響到底有沒有實現(xiàn),是否對保險公司的會計信息和經營行為造成了顯著影響,這些問題的答案需要通過分析保險公司的數(shù)據變化來回答。 本文通過對我國2009年保險合同會計改革前后保險公司財務數(shù)據變動情況進行實證檢驗,發(fā)現(xiàn)2009年保險合同會計改革后,保險公司保費收入顯著下降,與預期效果一致,說明2009年的改革規(guī)范了保險合同的認定,使保險公司保費收入的確認更加合理,經營業(yè)績更加公允。2009年改革后,保險公司保險合同準備金顯著下降,與預期效果一致,說明2009年的改革推動了保險負債計量由精算假設到會計計量假設的轉變,推動了一般公認會計和監(jiān)管會計的分離。但是,與預期結果相反,2009年的改革對促進保險行業(yè)結構調整的影響并不明顯。保險公司在規(guī)定執(zhí)行中也還存在一些計量假設的應用和信息披露上的問題。 本文共有5個部分。 第1部分：緒論。該部分主要論述了本文的研究背景與意義、相關文獻綜述、研究內容與方法及本文研究的創(chuàng)新性和局限性。 第2部分：保險合同會計準則發(fā)展概述。該部分主要介紹了國際保險合同會計準則發(fā)展歷程和最新征求意見稿的主要內容,介紹了我國保險合同會計準則發(fā)展歷程和我國保險合同會計準則2009年改革的內容,并進行了簡要評述。 第3部分：我國2009年保險合同會計改革實施效果的理論分析和研究假設。該部分分析了我國2009年保險合同會計改革的可能對保險公司造成的影響,并根據理論分析,提出了本文的主要研究假設。 第4部分：實證設計與分析。該部分以保險公司的數(shù)據為基礎,從規(guī)范分析和實證檢驗的角度,對本文的研究假設進行了檢驗。通過對保險合同會計改革實施效果的實證研究,發(fā)現(xiàn)了改革實施過程中取得的成就和存在的問題。 第5部分：政策建議。該部分根據本文的研究結果,從準則制定、監(jiān)管、保險公司和投資者層面提出了相關的政策建議。
[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 .

【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F840.4;F842.3

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