本文選題：保險公司 + 會計信息��； 參考：《哈爾濱商業(yè)大學(xué)》2016年碩士論文

【摘要】：為加強現(xiàn)代保險業(yè)在服務(wù)經(jīng)濟中發(fā)揮重要作用,2014年8月13日國務(wù)院頒布了《關(guān)于加快發(fā)展現(xiàn)代保險服務(wù)業(yè)的若干意見》,標(biāo)志著已將如何發(fā)展現(xiàn)代保險服務(wù)業(yè)放在經(jīng)濟社會工作整體布局中統(tǒng)籌考慮,為保險業(yè)在更廣領(lǐng)域和更深層面服務(wù)經(jīng)濟社會全局提供了戰(zhàn)略機遇。隨著供給側(cè)結(jié)構(gòu)性改革的推進,去產(chǎn)能、去庫存、去杠桿、降成本、補短板,深層次的經(jīng)濟調(diào)整,將為保險業(yè)發(fā)展提供新的廣闊空間。充足的資本和有效的經(jīng)營是保險業(yè)發(fā)展的基石,與此同時也需要吸引大量的投資人,會計信息披露的規(guī)范程度和質(zhì)量高低就顯得至關(guān)重要,不僅是投資決策的依據(jù),也會促進保險業(yè)穩(wěn)健發(fā)展,使保險業(yè)在國民經(jīng)濟中起到更強支撐作用。中國人壽保險股份有限公司不論從發(fā)展進程還是其保費在中國保險市場占有率,在中國保險業(yè)有很強的典型性和代表性,因此通過對中國人壽保險股份有限公司會計信息披露為切入點進行研究,為完善我國保險業(yè)企業(yè)的會計信息披露體系,提高我國保險業(yè)會計信息披露水平具有重要現(xiàn)實意義。論文在對國內(nèi)外保險公司會計信息披露研究總結(jié)的基礎(chǔ)上,介紹了保險公司會計信息披露的相關(guān)理論,通過分析中國人壽保險股份有限公司披露的會計信息,從其披露內(nèi)容、質(zhì)量、頻度和渠道等方面,對中國人壽保險股份有限公司會計信息披露的現(xiàn)狀、存在問題及原因進行分析,通過借鑒保險業(yè)高度發(fā)達的西方國家保險公司的會計信息披露經(jīng)驗,對中國人壽保險股份有限公司會計信息披露體系進行完善,從我國保險公司會計信息披露制度、外部監(jiān)管機制和中國人壽保險股份有限公司自身的管理水平提出對策,以期達到中國人壽保險股份有限公司會計信息披露高水平、高質(zhì)量、高透明的目標(biāo),為信息使用者提供更多可靠參考,促進保險市場穩(wěn)健發(fā)展。
[Abstract]:In order to strengthen the important role of modern insurance industry in the service economy, on August 13, 2014, the State Council promulgated the opinions on speeding up the Development of Modern Insurance Service Industry, which indicates that how to develop modern insurance service industry has been placed in Overall consideration in the overall layout of economic and social work, It provides a strategic opportunity for the insurance industry to serve the overall economic and social situation in a wider field and in a deeper level. With the development of supply-side structural reform, deproduction capacity, destocking, deleveraging, cost reduction, mending board and deep economic adjustment will provide new broad space for the development of insurance industry. Adequate capital and effective management are the cornerstone of the development of the insurance industry. At the same time, it is also necessary to attract a large number of investors. The standard degree and quality of accounting information disclosure is very important, which is not only the basis of investment decision-making. It will also promote the steady development of the insurance industry and make the insurance industry play a stronger supporting role in the national economy. China Life Insurance Co., Ltd. has a strong typicality and representativeness in China's insurance industry, both in terms of its development process and its premium share in the Chinese insurance market. Therefore, it is of great practical significance to improve the accounting information disclosure system and improve the level of accounting information disclosure in China's insurance industry through the research on accounting information disclosure of China Life Insurance Co., Ltd. Based on the summary of the research on accounting information disclosure of insurance companies at home and abroad, this paper introduces the relevant theories of accounting information disclosure of insurance companies, and through the analysis of accounting information disclosed by China Life Insurance Company Limited, from its disclosure content, From the aspects of quality, frequency and channel, this paper analyzes the present situation, existing problems and reasons of accounting information disclosure of China Life Insurance Co., Ltd., and draws lessons from the experience of accounting information disclosure of insurance companies in western countries with highly developed insurance industry. To perfect the accounting information disclosure system of China Life Insurance Co., Ltd., and put forward the countermeasures from the accounting information disclosure system of China's insurance companies, the external supervision mechanism and the management level of China Life Insurance Co., Ltd. In order to achieve the goal of high level, high quality and high transparency of accounting information disclosure of China Life Insurance Co., Ltd., it can provide more reliable reference for information users and promote the steady development of insurance market.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F840.4;F842.3

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本文編號：2068698