| 分红保险合同红利负债的确认与计量研究 |
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| 引用本文： | 郭志英.分红保险合同红利负债的确认与计量研究[J].财会通讯,2005(6). |
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| 作者姓名： | 郭志英 |
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| 作者单位： | 浙江财经学院会计学院 浙江杭州310012 |
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| 摘 要： | 近年来分红保险已成为我国保险市场的热销产品,它几乎占据了寿险市场的半壁江山,但分红保险负债的确认与计量问题,特别是分红保险红利负债的确认与计量问题在我国并未形成统一的规范,本文根据分红保险的不同红利分配方式对分红保险合同红利负债的确认与计量问题进行研究。
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| 关 键 词： | 分红保险合同 现金红利 增额红利 |
Investigation on Recognition and Measurement of Dividend Insurance Policy Debts |
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| Guo Zhiying.Investigation on Recognition and Measurement of Dividend Insurance Policy Debts[J].Communication of Finance and Accounting,2005(6). |
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| Authors: | Guo Zhiying |
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| Abstract: | The paper is about investigation on confirmation and computation of dividend insurance policy debts. It is well known that dividend insurance policy is the popular product for insurance company. But there are no accounting standards on confirmation and computation of debts in China. The paper puts forward some suggestions on confirmation and computation of dividend insurance policy debts. |
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| Keywords: | Dividend insurance policy Cash dividend Added risk dividend |
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