保险类上市公司会计信息披露探析

信息披露问题的提出由来已久，而作为特殊的行业，保险业具有经营风险不确定性、成本未来性等特征，因此其财务信息披露的质量对利益相关者而言无疑更为重要。重点分析了2015年中国保险类上市公司信息披露中存在的主要问题，即风险管理信息的披露不够充分、所披露信息的可比性不足、投资型保险产品的披露透明度不够、保险准备金的提取及披露不够规范等。在此基础上，有针对性地从政策规章、监管和风险管理三个方面提出了相应的对策建议。

Research on Accounting Information Disclosure of Listed Insurance Companies

Information disclosed the question put forward has a long history, and as a special industry, insurance industry is characterized by the uncertainty of management risk, the cost of the future and so on, therefore its financial information disclosure quality is very important for stakeholders. This paper mainly analyzes the 2015 China insurance class the main problems existing in the information disclosure of listed companies, that risk information disclosure is not sufficient, lack of comparability of accounting information, investment type insurance products low, extraction and disclosure of insurance reserves is not standardized, etc. On this basis, it puts forward the corresponding suggestions from three aspects of policy regulation, supervision and risk management.