【摘要】：投資者、債權(quán)人均需要公司披露的信息,尤其是會(huì)計(jì)信息,根據(jù)其掌握公司的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金凈流量狀況,為投資等決策提供依據(jù)。如果披露的會(huì)計(jì)信息虛假、不充分、不及時(shí),都會(huì)給投資者、債權(quán)人帶來巨大損失。保險(xiǎn)公司會(huì)計(jì)信息披露的需求主體主要是投資者、債權(quán)人,還有投保人和政府監(jiān)管者,他們都需要高質(zhì)量的會(huì)計(jì)信息。 作為發(fā)展最快的行業(yè)之一,保險(xiǎn)在“十五”期間,保險(xiǎn)業(yè)務(wù)收入年均增長(zhǎng)超過25%,2005年到2010年,我國(guó)保險(xiǎn)業(yè)務(wù)收入從4928.4億元增長(zhǎng)到1.45萬億元。伴隨民眾對(duì)保險(xiǎn)的需求和原保費(fèi)收入的增長(zhǎng),保險(xiǎn)對(duì)償付資本金的需求也在增長(zhǎng),增資擴(kuò)股今后將成為越來越多保險(xiǎn)公司的選擇。公司上市后,需要為廣大會(huì)計(jì)信息需求者提供更高質(zhì)量的會(huì)計(jì)信息披露。然而,目前我國(guó)上市保險(xiǎn)公司從自身內(nèi)部無主動(dòng)披露會(huì)計(jì)信息的激勵(lì),再由于保險(xiǎn)本身具有信息不對(duì)稱性,若沒有外界對(duì)會(huì)計(jì)信息披露的約束和規(guī)范,投資者、債權(quán)人、投保人的利益無從保證�，F(xiàn)實(shí)中,上市保險(xiǎn)公司造假事件時(shí)有發(fā)生、屢禁不止。會(huì)計(jì)信息披露不充分、不透明嚴(yán)重影響到各會(huì)計(jì)信息需求者的利益。 目前我國(guó)僅有《企業(yè)會(huì)計(jì)準(zhǔn)則(2006)》中CAS25和CAS26對(duì)保險(xiǎn)會(huì)計(jì)信息的確認(rèn)、計(jì)量、報(bào)告作了規(guī)范,此外針對(duì)上市保險(xiǎn)公司會(huì)計(jì)信息披露的規(guī)范滲透在中國(guó)證券監(jiān)督管理委員會(huì)(以下簡(jiǎn)稱“證監(jiān)會(huì)”)、中國(guó)保險(xiǎn)監(jiān)督管理委員會(huì)(以下簡(jiǎn)稱“中國(guó)保監(jiān)會(huì)”)出臺(tái)的各項(xiàng)規(guī)章制度之中,保險(xiǎn)會(huì)計(jì)信息披露體系初步形成。隨著保險(xiǎn)不斷探索投資渠道、銷售模式、以及保險(xiǎn)產(chǎn)品定價(jià)的改變,償付能力監(jiān)管的需求,保險(xiǎn)會(huì)計(jì)信息披露經(jīng)歷了從制度到準(zhǔn)則的變遷,迫切需要一套既與國(guó)際會(huì)計(jì)準(zhǔn)則趨同,又符合我國(guó)國(guó)情的保險(xiǎn)會(huì)計(jì)準(zhǔn)則,以規(guī)范保險(xiǎn)公司信息披露。 選擇我國(guó)上市保險(xiǎn)公司會(huì)計(jì)信息披露作為研究對(duì)象,探索上市保險(xiǎn)公司會(huì)計(jì)信息披露,有利于規(guī)避保險(xiǎn)行業(yè)特殊性帶來的“黑箱子”操作,減少財(cái)務(wù)報(bào)告滯后帶來的不利影響,增強(qiáng)會(huì)計(jì)信息預(yù)測(cè)性,從而更好地保護(hù)投資者、債權(quán)人、投保人的利益,促進(jìn)保險(xiǎn)更好更快發(fā)展。本文擬從含義、特殊性、現(xiàn)狀、成因等各個(gè)角度對(duì)四家A股上市保險(xiǎn)公司會(huì)計(jì)信息披露進(jìn)行分析,提出切實(shí)改善上市保險(xiǎn)公司會(huì)計(jì)信息披露的建議,以期進(jìn)一步提高我國(guó)上市保險(xiǎn)公司會(huì)計(jì)信息披露質(zhì)量。 遵循上述思路,論文在結(jié)構(gòu)上分為六章： 第一章緒論,首先介紹了文章研究的背景與意義,其次圍繞信息披露、會(huì)計(jì)信息披露的研究文獻(xiàn)進(jìn)行了綜述,再次介紹了文章的研究思路和方法,最后指出了本文的主要貢獻(xiàn)與不足。 第二章是全文的理論基礎(chǔ),首先對(duì)信息披露、會(huì)計(jì)信息披露予以界定,其次運(yùn)用信息不對(duì)稱理論對(duì)保險(xiǎn)這個(gè)典型的信息不對(duì)稱市場(chǎng)進(jìn)行了分析,然后對(duì)保險(xiǎn)會(huì)計(jì)信息披露特殊性進(jìn)行分析。 第三章對(duì)我國(guó)上市保險(xiǎn)公司會(huì)計(jì)信息披露制度作了分析,首先論述了企業(yè)會(huì)計(jì)準(zhǔn)則、我國(guó)法律規(guī)章制度、監(jiān)管制度法規(guī)對(duì)我國(guó)上市保險(xiǎn)公司會(huì)計(jì)信息披露的要求,其次對(duì)國(guó)外保險(xiǎn)公司會(huì)計(jì)信息披露予以介紹,然后將國(guó)內(nèi)外會(huì)計(jì)信息披露要求作了對(duì)比,最后提出我國(guó)可以借鑒的意見。 第四章從會(huì)計(jì)信息報(bào)告體系、會(huì)計(jì)信息披露模式、2009年-2010年上市保險(xiǎn)公司年度報(bào)表披露情況三個(gè)方面分析了上市保險(xiǎn)公司會(huì)計(jì)信息披露現(xiàn)狀,針對(duì)披露中存在的問題分析了原因。 第五章結(jié)合公司內(nèi)部和外部導(dǎo)致我國(guó)上市保險(xiǎn)公司會(huì)計(jì)信息披露不足的原因,借鑒國(guó)際先進(jìn)經(jīng)驗(yàn),有針對(duì)性的提出了改善我國(guó)上市保險(xiǎn)公司會(huì)計(jì)信息披露的措施與建議。
[Abstract]:The investor and the creditor all need the information disclosed by the company, especially the accounting information, to provide the basis for the decision-making of the investment and the like according to the financial position, the operation result and the cash net flow condition of the company. If the disclosed accounting information is false, inadequate, and not in time, it will cause great loss to investors and creditors. The demand main body of the accounting information disclosure of the insurance company is mainly the investors, the creditors, and the policy-holder and the government regulator, and they all need high-quality accounting information. As one of the fastest-growing industries, insurance business income increased by more than 25% in the "XV" period, and from 2005 to 2010, the insurance business income of our country increased from 492.84 billion yuan to 1.45 trillion yuan With the increase of the demand for insurance and the increase of the original premium income, the demand of insurance for the repayment of capital is also increasing, and the capital increase and expansion unit will become the more and more insurance company's choice in the future Optional. After the company is listed, it is necessary to provide higher quality accounting information for the large number of accounting information demanders. However, at present, the listed insurance company of our country has no incentive to disclose the accounting information from its own, and because the insurance itself has the information asymmetry, the interests of the investors, the creditors and the policy-holder cannot be guaranteed without the restriction and specification of the disclosure of the accounting information. in reality, that counterfeit event of the listed insurance company occur frequently, and it is often forbidden to The disclosure of accounting information is not sufficient, and it is not transparent and seriously affects the interest of the information demander. In addition, China only has the Accounting Standards for Enterprises (2006)> the provisions of CAS25 and CA26 on the confirmation, measurement and report of the insurance accounting information. In addition, the regulations on the disclosure of accounting information of the listed insurance company are permeated in the China Securities Regulatory Commission (hereinafter referred to as" trunk> "SFC" ), in the rules and regulations issued by the China Insurance Regulatory Commission (hereinafter referred to as" "China Insurance Regulatory Commission""), the insurance accounting information disclosure system With the constant exploration of the investment channel, the sales mode and the change of the pricing of the insurance products, the demand of the solvency supervision, the disclosure of the insurance accounting information has experienced the change from the system to the standard, and there is an urgent need for a set of both the international accounting and the international accounting standards the convergence, in turn, is in accordance with the insurance accounting standards of the country's national conditions to standardize the letter of the insurance company The information disclosure of listed insurance company is selected as the research object, and the accounting information disclosure of the listed insurance company is explored, which is beneficial to avoiding the "a black box" operation brought by the particularity of the insurance industry, reducing the adverse effect of the financial report lag, and enhancing the accounting. Information predictability to better protect the interests of investors, creditors, policy-holders, and promote insurance This paper analyzes the accounting information disclosure of the four A-share listed companies from various angles, such as the meaning, the particularity, the present situation, the origin and so on, and puts forward some suggestions to improve the accounting information disclosure of the listed insurance company, so as to further improve the accounting letter of the listed insurance company in China. The quality of interest disclosure. Following the above thought, the paper is The structure is divided into six chapters: the first chapter, the background and significance of the article's research is first introduced, and the research literature about the disclosure of information and the disclosure of accounting information is reviewed, and the text is introduced again The research thoughts and methods of the chapter, and finally points out the present The second chapter is the theoretical basis of the full text, first, the information disclosure and the accounting information disclosure are defined, then the information asymmetry theory is used to analyze the typical information asymmetry market, and then the insurance accounting The third chapter analyzes the accounting information disclosure system of the listed insurance company in China, and first discusses the enterprise accounting standards, the laws and regulations of our country and the regulation of the regulatory system to the listing of our country. The requirements of accounting information disclosure of insurance companies are introduced, and then the accounting information disclosure of foreign insurance companies is introduced, and the requirements of accounting information disclosure at home and abroad are compared. The fourth chapter analyses the present situation of accounting information disclosure of listed insurance companies from three aspects: accounting information reporting system, accounting information disclosure model, annual report disclosure of listed insurance company in 2009-2010, This paper analyzes the reasons for the problems in the disclosure. The fifth chapter, in combination with the internal and external factors of the company, causes the disclosure of the accounting information of the listed insurance company in China, and draws on the international advanced experience, and puts forward some suggestions to improve the accounting information of our country.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.3;F840.4

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