新會計(jì)準(zhǔn)則下壽險責(zé)任準(zhǔn)備金計(jì)提及其對利潤的影響
發(fā)布時間：2018-08-03 08:06
【摘要】：自1999年以來,我國一直沿用法定準(zhǔn)備金計(jì)提原則對壽險合同準(zhǔn)備金進(jìn)行計(jì)提。2006年我國第一次制定并頒布了《企業(yè)會計(jì)準(zhǔn)則第25號——原保險合同》、《企業(yè)會計(jì)準(zhǔn)則第26號——再保險合同》兩個重要保險合同會計(jì)準(zhǔn)則。隨后保監(jiān)會發(fā)布《關(guān)于保險業(yè)實(shí)施新會計(jì)準(zhǔn)則有關(guān)事項(xiàng)的通知》,要求全行業(yè)從2007年開始實(shí)施新會計(jì)準(zhǔn)則。保監(jiān)會在2010年1月發(fā)布的《關(guān)于保險業(yè)做好企業(yè)會計(jì)準(zhǔn)則解釋第2號實(shí)施工作通知》中對準(zhǔn)備金計(jì)提的原則和方法作了進(jìn)一步指導(dǎo),保險公司也自2009年開始根據(jù)各項(xiàng)規(guī)定調(diào)整壽險準(zhǔn)備金計(jì)量等會計(jì)政策。新會計(jì)準(zhǔn)則實(shí)施幾年來,壽險公司形成了一套穩(wěn)定、成熟的準(zhǔn)備金計(jì)提方法。與此同時,國際會計(jì)準(zhǔn)則理事會(IASB)于2012年下半年發(fā)布了關(guān)于保險合同會計(jì)準(zhǔn)則的最新進(jìn)展,國際保險合同會計(jì)新準(zhǔn)則即將發(fā)布。因此,在國際保險合同新準(zhǔn)則發(fā)布之前,探究我國現(xiàn)行新會計(jì)準(zhǔn)則下壽險責(zé)任準(zhǔn)備金計(jì)提及其對壽險公司的利潤影響,并對我國現(xiàn)行會計(jì)準(zhǔn)則與國際保險合同會計(jì)準(zhǔn)則的最新進(jìn)展進(jìn)行對比,發(fā)現(xiàn)我國新會計(jì)準(zhǔn)則的不足,對于我國未來會計(jì)準(zhǔn)則的發(fā)展具有重要的意義。 本文首先簡單介紹壽險責(zé)任準(zhǔn)備金及其理論計(jì)提方法,接著分別對我國新會計(jì)準(zhǔn)則下及法定準(zhǔn)則下壽險責(zé)任準(zhǔn)備金計(jì)提的規(guī)定進(jìn)行分析對比。在理論分析的基礎(chǔ)上,以一款10年期躉交定期壽險產(chǎn)品為案例,形象具體地對新會計(jì)準(zhǔn)則下壽險責(zé)任準(zhǔn)備金的計(jì)提方法及其對利潤的影響進(jìn)行探究。通過案例分析得到,不同準(zhǔn)則下壽險責(zé)任準(zhǔn)備金計(jì)提金額不同,并不改變保單的總利潤,但改變利潤在各保單年度的分布。其次,新會計(jì)準(zhǔn)則下壽險責(zé)任準(zhǔn)備金計(jì)提具有很大靈活性,給了壽險公司操縱利潤的可能。最后,對比了我國現(xiàn)行新會計(jì)準(zhǔn)則與國際保險合同會計(jì)準(zhǔn)則的最新進(jìn)展,并對未來我國保險會計(jì)準(zhǔn)則的發(fā)展提供參考建議。
[Abstract]:Since 1999, In 2006, China first formulated and promulgated the Accounting Standards for Enterprises No. 25-the original Insurance contract, < Enterprise Accounting Standards No. 26-re Insurance contract > two important insurance contract accounting standards. Subsequently, CIRC issued a notice on matters related to the implementation of the new accounting standards in the insurance industry, requiring the whole industry to implement the new accounting standards from 2007. In January 2010, the CIRC issued a notice on the implementation of the Accounting Standards for Insurance Enterprises No. 2, which provided further guidance on the principles and methods for the provision of reserves. Insurance companies since 2009 began to adjust the provisions of life insurance reserves measurement and other accounting policies. Since the implementation of the new accounting standards for several years, life insurance companies have formed a stable, mature reserve collection method. Meanwhile, the International Accounting Standards Board (IASB) issued the latest progress on accounting standards for insurance contracts in the second half of 2012, and the new accounting standards for international insurance contracts will be issued soon. Therefore, before the issuance of the new international insurance contract standards, this paper probes into the calculation of life insurance liability reserve under the current new accounting standards of our country and its impact on the profit of life insurance companies. By comparing the current accounting standards of our country with the international insurance contract accounting standards, we find that the deficiencies of the new accounting standards are of great significance to the development of our country's accounting standards in the future. This paper first introduces the life insurance liability reserve and its theoretical accounting methods, and then analyzes and compares the provisions of life insurance liability reserve under the new accounting standards and the statutory standards. On the basis of theoretical analysis, this paper makes a case study of a 10-year periodic life insurance product, and explores concretely the calculation method of life insurance liability reserve under the new accounting standards and its influence on profit. Through the case study, it can be concluded that the difference in the amount of life insurance reserve under different criteria does not change the total profit of the policy, but changes the distribution of the profit in each policy year. Secondly, life insurance liability reserve under the new accounting standards has great flexibility, which gives life insurance companies the possibility of profit manipulation. Finally, this paper compares the new accounting standards of our country with the latest progress of international insurance contract accounting standards, and provides some suggestions for the future development of our country's insurance accounting standards.
【學(xué)位授予單位】：華東師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F842.3
本文編號：2161127
[Abstract]:Since 1999, In 2006, China first formulated and promulgated the Accounting Standards for Enterprises No. 25-the original Insurance contract, < Enterprise Accounting Standards No. 26-re Insurance contract > two important insurance contract accounting standards. Subsequently, CIRC issued a notice on matters related to the implementation of the new accounting standards in the insurance industry, requiring the whole industry to implement the new accounting standards from 2007. In January 2010, the CIRC issued a notice on the implementation of the Accounting Standards for Insurance Enterprises No. 2, which provided further guidance on the principles and methods for the provision of reserves. Insurance companies since 2009 began to adjust the provisions of life insurance reserves measurement and other accounting policies. Since the implementation of the new accounting standards for several years, life insurance companies have formed a stable, mature reserve collection method. Meanwhile, the International Accounting Standards Board (IASB) issued the latest progress on accounting standards for insurance contracts in the second half of 2012, and the new accounting standards for international insurance contracts will be issued soon. Therefore, before the issuance of the new international insurance contract standards, this paper probes into the calculation of life insurance liability reserve under the current new accounting standards of our country and its impact on the profit of life insurance companies. By comparing the current accounting standards of our country with the international insurance contract accounting standards, we find that the deficiencies of the new accounting standards are of great significance to the development of our country's accounting standards in the future. This paper first introduces the life insurance liability reserve and its theoretical accounting methods, and then analyzes and compares the provisions of life insurance liability reserve under the new accounting standards and the statutory standards. On the basis of theoretical analysis, this paper makes a case study of a 10-year periodic life insurance product, and explores concretely the calculation method of life insurance liability reserve under the new accounting standards and its influence on profit. Through the case study, it can be concluded that the difference in the amount of life insurance reserve under different criteria does not change the total profit of the policy, but changes the distribution of the profit in each policy year. Secondly, life insurance liability reserve under the new accounting standards has great flexibility, which gives life insurance companies the possibility of profit manipulation. Finally, this paper compares the new accounting standards of our country with the latest progress of international insurance contract accounting standards, and provides some suggestions for the future development of our country's insurance accounting standards.
【學(xué)位授予單位】：華東師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F842.3
【參考文獻(xiàn)】
相關(guān)期刊論文 前2條
1 劉立國;;《企業(yè)會計(jì)準(zhǔn)則解釋第2號》對壽險行業(yè)的影響探析[J];新會計(jì);2012年04期
2 劉欣琦;曲珩;;新準(zhǔn)備金評估方法對我國保險業(yè)的影響及對策[J];中國保險;2010年06期
，本文編號：2161127
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