【摘要】：近年來,隨著我國經(jīng)濟(jì)蓬勃發(fā)展,風(fēng)險(xiǎn)防控越來越受到企業(yè)管理層的關(guān)注；人們生活水平提高帶來了財(cái)富管理觀念的轉(zhuǎn)變,以及對自身風(fēng)險(xiǎn)防范意識的增強(qiáng)。在這樣背景下,作為風(fēng)險(xiǎn)管理體系的有效途徑之一,我國保險(xiǎn)業(yè)迅猛發(fā)展,保險(xiǎn)業(yè)的穩(wěn)健運(yùn)營和高效發(fā)展關(guān)系到整個(gè)經(jīng)濟(jì)體系乃至社會(huì)的和諧與穩(wěn)定。而在經(jīng)濟(jì)全球化趨勢下,我國保險(xiǎn)行業(yè)的國際化經(jīng)營程度也不斷提高,幾大保險(xiǎn)公司已陸續(xù)在香港及美國上市。而各地區(qū)差異化的會(huì)計(jì)制度使得上市公司財(cái)務(wù)報(bào)告存在偏差、錯(cuò)配甚至相沖突的局面。保險(xiǎn)公司財(cái)務(wù)報(bào)告本就復(fù)雜而難以理解,差異化的會(huì)計(jì)體系大大降低了財(cái)務(wù)報(bào)告的準(zhǔn)確性和實(shí)用性,對投資者、監(jiān)管者以及其他財(cái)務(wù)報(bào)告使用者造成困擾。2009年財(cái)政部發(fā)布《保險(xiǎn)合同會(huì)計(jì)處理相關(guān)規(guī)定》已改善了A+H股上市保險(xiǎn)公司財(cái)務(wù)報(bào)告的執(zhí)行差異,與之帶來的是保險(xiǎn)公司會(huì)計(jì)處理方法的改變乃至保險(xiǎn)會(huì)計(jì)理論的轉(zhuǎn)變,將對保險(xiǎn)公司的未來經(jīng)營產(chǎn)生重要影響。本文的研究目的正源于此,通過對我國保險(xiǎn)會(huì)計(jì)準(zhǔn)則與國際財(cái)務(wù)報(bào)告準(zhǔn)則的介紹研究,梳理兩者之間異同點(diǎn),并通過實(shí)證研究其對保險(xiǎn)公司經(jīng)營將帶來的影響,為保險(xiǎn)公司未來經(jīng)營以及會(huì)計(jì)體系的建設(shè)提供相關(guān)建議,從而為我國保險(xiǎn)企業(yè)更好更快發(fā)展貢獻(xiàn)一份綿薄之力。本文在對IFRS4歷次討論稿、征求意見稿以及相關(guān)文獻(xiàn)的研究基礎(chǔ)上,根據(jù)會(huì)計(jì)理論比較分析IFRS4與我國保險(xiǎn)會(huì)計(jì)準(zhǔn)則的異同點(diǎn),利用保險(xiǎn)公司財(cái)務(wù)數(shù)據(jù),分析在會(huì)計(jì)準(zhǔn)則變革前后,保險(xiǎn)公司在產(chǎn)品、投資、籌資等方面變化。本文將運(yùn)用虛擬變量方法,實(shí)證研究IFRS4對我國保險(xiǎn)公司經(jīng)營影響,并在此基礎(chǔ)上結(jié)合會(huì)計(jì)實(shí)務(wù)對此進(jìn)行分析探討,從而提供具有建設(shè)性的結(jié)論意見。本文主要觀點(diǎn)如下：一、我國保險(xiǎn)會(huì)計(jì)與國際財(cái)務(wù)報(bào)告準(zhǔn)則已實(shí)現(xiàn)實(shí)質(zhì)性趨同,但我國保險(xiǎn)會(huì)計(jì)在以資產(chǎn)負(fù)債法為基礎(chǔ)的前提下兼顧遞延匹配法,并在保險(xiǎn)合同拆分、重大保險(xiǎn)風(fēng)險(xiǎn)測試方法以及準(zhǔn)備金計(jì)量方法上與國際財(cái)務(wù)報(bào)告準(zhǔn)則規(guī)定仍有差異,需進(jìn)一步趨同發(fā)展；二、我國保險(xiǎn)會(huì)計(jì)的國際趨同導(dǎo)致保險(xiǎn)產(chǎn)品,尤其是壽險(xiǎn)產(chǎn)品發(fā)生結(jié)構(gòu)性改變,有助于保險(xiǎn)回歸到風(fēng)險(xiǎn)保障的本質(zhì)功能；三、我國保險(xiǎn)會(huì)計(jì)的國際趨同消除了A+H股上市保險(xiǎn)公司的財(cái)報(bào)差異,提升了財(cái)務(wù)報(bào)告透明度及跨級信息質(zhì)量,間接降低了信息成本,助推保險(xiǎn)公司海外融資；四、新會(huì)計(jì)規(guī)定釋放了保險(xiǎn)公司多余準(zhǔn)備金,提升了保險(xiǎn)公司的經(jīng)營業(yè)績與盈利能力,但同時(shí)對壽險(xiǎn)公司的資產(chǎn)管理能力產(chǎn)生考驗(yàn),因而保險(xiǎn)公司要提高資金運(yùn)用效率和自身管理水平,構(gòu)建有效的風(fēng)險(xiǎn)管理和控制體系,確保在國際化的經(jīng)營進(jìn)程中,實(shí)現(xiàn)平穩(wěn)快速發(fā)展。
[Abstract]:In recent years, with the rapid development of our country's economy, risk prevention and control has been paid more and more attention by the management of enterprises, and the improvement of people's living standard has brought about the change of wealth management concept and the enhancement of their own awareness of risk prevention. Under this background, as one of the effective ways of risk management system, China's insurance industry is developing rapidly, and the steady operation and efficient development of the insurance industry is related to the harmony and stability of the whole economic system and even the society. Under the trend of economic globalization, the degree of internationalization of China's insurance industry is also increasing, and several major insurance companies have been listed in Hong Kong and the United States one after another. However, the different accounting systems in different regions make the financial reports of listed companies deviate, mismatch and even conflict. The financial reports of insurance companies are complicated and difficult to understand. The differentiated accounting system greatly reduces the accuracy and practicability of financial reports. Regulators and other financial reporting users are having trouble. In 2009, the Ministry of Finance issued regulations on Accounting for Insurance contracts, which have improved the differences in the implementation of financial reports of A-H listed insurance companies. It brings about the change of accounting treatment method of insurance company and the change of insurance accounting theory, which will have an important influence on the future operation of insurance company. The purpose of this paper is to analyze the similarities and differences between China's insurance accounting standards and international financial reporting standards, and through empirical research on the impact on the operation of insurance companies. It provides some suggestions for the future operation of insurance companies and the construction of accounting system so as to contribute to the better and faster development of insurance enterprises in China. On the basis of the study of the previous discussion papers, soliciting opinions and related documents of IFRS4, this paper compares and analyzes the similarities and differences between IFRS4 and China's insurance accounting standards according to accounting theory, and analyzes the differences and similarities between IFRS4 and our country's insurance accounting standards by using the financial data of insurance companies, and analyzes the changes before and after the reform of accounting standards. Insurance companies in product, investment, financing and other aspects of change. This article will use the fictitious variable method, the empirical research IFRS4 to our country insurance company management influence, and then unifies the accounting practice to carry on the analysis to this, thus provides the constructive conclusion opinion. The main points of this paper are as follows: first, China's insurance accounting and international financial reporting standards have achieved substantial convergence, but China's insurance accounting on the basis of asset-liability method to take into account the deferred matching method, and in insurance contracts split, Major insurance risk testing methods and reserve measurement methods are still different from the provisions of the International Financial reporting Standards, and need to be further converged. Second, the international convergence of insurance accounting in China leads to insurance products, In particular, structural changes in life insurance products are conducive to the return of insurance to the essential function of risk protection. Thirdly, the international convergence of insurance accounting in China eliminates the differences in the financial statements of A-H listed insurance companies. It improves the transparency of financial reports and the quality of cross-level information, indirectly reduces the cost of information, and boosts overseas financing of insurance companies. Fourthly, the new accounting regulations release the excess reserves of insurance companies and enhance the operating performance and profitability of insurance companies. But at the same time, the ability of asset management of life insurance companies is tested. Therefore, the insurance companies should improve the efficiency of capital use and their own management level, construct an effective risk management and control system, and ensure that in the process of internationalization, To achieve steady and rapid development.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F842;F840.4

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