發(fā)布時(shí)間：2018-08-14 20:32

【摘要】：為了使保險(xiǎn)業(yè)在經(jīng)濟(jì)發(fā)展中起到更重要的作用,國(guó)務(wù)院于2014年8月13日正式頒布了《關(guān)于加快發(fā)展現(xiàn)代保險(xiǎn)服務(wù)業(yè)的若干意見(jiàn)》,這顯示了保險(xiǎn)業(yè)正式進(jìn)入國(guó)家的經(jīng)濟(jì)社會(huì)工作中,成為其中的一環(huán),這為保險(xiǎn)業(yè)提供了戰(zhàn)略機(jī)遇,使其在經(jīng)濟(jì)社會(huì)中發(fā)揮更廣更深的作用。隨著國(guó)家供給側(cè)結(jié)構(gòu)性改革的不斷深化,去產(chǎn)能、去庫(kù)存、去杠桿、降成本、補(bǔ)短板,這些經(jīng)濟(jì)上的調(diào)整,保險(xiǎn)業(yè)將會(huì)有更大的發(fā)揮空間。保險(xiǎn)業(yè)的發(fā)展,不僅要有足夠的資金和有效的經(jīng)營(yíng),還要有大量的投資人進(jìn)入這個(gè)行業(yè),有鑒于此,會(huì)計(jì)信息披露就顯得至關(guān)重要,它不但為投資決策提供依據(jù),而且能夠使保險(xiǎn)業(yè)健康發(fā)展,使其在國(guó)家經(jīng)濟(jì)中發(fā)揮更大作用。所以以C保險(xiǎn)股份有限公司為樣板,為保險(xiǎn)業(yè)的會(huì)計(jì)信息披露的改善提供理論根據(jù)。論文分析了對(duì)國(guó)內(nèi)外保險(xiǎn)公司會(huì)計(jì)信息披露的研究現(xiàn)狀,從理論上解讀了保險(xiǎn)公司的會(huì)計(jì)信息披露,研究了 C保險(xiǎn)股份有限公司披露的會(huì)計(jì)信息,包括金融工具披露、風(fēng)險(xiǎn)披露、保險(xiǎn)合同披露等,根據(jù)對(duì)C保險(xiǎn)股份有限公司會(huì)計(jì)信息披露的狀況,出現(xiàn)的問(wèn)題,以及產(chǎn)生這些問(wèn)題的原因進(jìn)行深入分析,并結(jié)合我國(guó)保險(xiǎn)公司的要求,從會(huì)計(jì)信息披露制度、保險(xiǎn)業(yè)競(jìng)爭(zhēng)市場(chǎng)規(guī)范和管理水平三個(gè)方面對(duì)C保險(xiǎn)股份有限公司提出相應(yīng)的對(duì)策,希望C保險(xiǎn)股份有限公司會(huì)計(jì)信息披露能夠?qū)崿F(xiàn)高質(zhì)高量的目標(biāo),讓信息使用者能夠得到更好的服務(wù),使保險(xiǎn)市場(chǎng)更健康地發(fā)展。通過(guò)對(duì)C保險(xiǎn)股份有限公司會(huì)計(jì)信息披露的研究,為我國(guó)保險(xiǎn)企業(yè)的會(huì)計(jì)信息披露體系的改善,增強(qiáng)我國(guó)保險(xiǎn)業(yè)會(huì)計(jì)信息披露水平具有重大作用。
[Abstract]:In order to make the insurance industry play a more important role in the economic development, the State Council officially promulgated the "Several Opinions on Accelerating the Development of Modern Insurance Services" on August 13, 2014, which shows that the insurance industry has formally entered the country's economic and social work and become a part of it. This provides a strategic opportunity for the insurance industry to make it in the economy. With the deepening of the structural reform on the supply side of the country, such as capacity removal, inventory removal, leverage removal, cost reduction and shortage compensation, the insurance industry will have more room to play. In view of this, the disclosure of accounting information is very important. It not only provides the basis for investment decisions, but also enables the insurance industry to develop healthily and play a greater role in the national economy. This paper analyzes the research status of accounting information disclosure of insurance companies at home and abroad, interprets the accounting information disclosure of insurance companies theoretically, and studies the accounting information disclosed by C Insurance Company Limited, including financial instruments disclosure, risk disclosure, insurance contract disclosure, etc. According to the status of accounting information disclosure of C Insurance Company Limited. This paper makes a thorough analysis of the existing problems and the causes of these problems, and puts forward corresponding countermeasures from three aspects of accounting information disclosure system, competition market standard and management level of insurance industry, hoping that the accounting information disclosure of C insurance company can be realized. It is important to improve the accounting information disclosure system of China's insurance enterprises and enhance the level of accounting information disclosure of China's insurance industry by studying the disclosure of accounting information of C Insurance Company Limited.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F840.4;F842.3

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