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一、引言随着我国金融体制改革的不断深化和市场机制作用的日益增加,我国保险业呈蓬勃发展之势。但由于对保险业特殊性的认识不足,保险业会计规范严重滞后于保险业的发展,在现行会计规范下生成的会计信息不能真实地反映保险业经营活动的特殊性。会计规范一字一句的变动,都可能让保险企业的财务、盈利状况及内含价值产生巨大的变化,这种会计规范不完善而导致的会计信息失真叫做规则性失真(吴联生,2005)。例如2006年新颁布的《企业会计准则25号——原保险合同》,根据国际惯例对保险合同的定义作了科学合理的修改,但其实施很可能导致保险公司账面中的保费萎缩50%,也就是说2005年我国保险业的新增保费收入只有24.5亿美元,而非此前公布的49亿美元。这是因为按照新会计准则,投连险、分红险等投资性保单的收入将从原有的保费收入统计口径中剔除,而上述保费收入占总体保费收入的一半左右,保险会计信息的规则性失真的严重程度由此可见一斑。
I. INTRODUCTION With the continuous deepening of China’s financial system reform and the increasing role of market mechanism, the insurance industry in our country has been booming. However, due to lack of understanding of the particularity of the insurance industry, the accounting norms of the insurance industry lag behind the development of the insurance industry. The accounting information generated under the current accounting norms can not truly reflect the particularity of insurance business activities. Changes in the accounting norms can make great changes in the financial, profitability and embeddedness of insurance companies. The distortion of accounting information caused by imperfect accounting standards is called regular distortion (Wu YLS, 2005). For example, in the newly promulgated Accounting Standard for Business Enterprises No.25 - Original Insurance Contract in 2006, the definition of insurance contract has been scientifically and reasonably amended in accordance with international practice. However, its implementation is likely to lead to a 50% contraction in the insurance premium of the insurance company. In other words, China’s insurance premiums in 2005 were only 2.45 billion U.S. dollars, instead of the 4.9 billion U.S. dollars announced earlier. This is because under the new accounting standards, investment-linked insurance, dividend insurance and other investment policies income will be excluded from the original statistical income of premium income, and the above premiums accounted for about half of the total premium income, insurance accounting information regularity The severity of the distortion is evident.