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| 保险会计新准则对非寿险业的影响 | |
| 引用本文： | 姚军梅,陈月,王晔.保险会计新准则对非寿险业的影响[J].税务与经济,2012(2):59-65. |
| 作者姓名： | 姚军梅 陈月 王晔 |
| 作者单位： | 1. 安华农业保险股份有限公司,吉林长春,130033 2. 中央财经大学保险学院,北京,100081 3. 华农财产保险股份有限公司,北京,100034 |
| 摘 要： | 保险会计新准则的变化主要体现在保费收入确认和准备金计量两个方面。由于绝大多数非寿险产品都能通过重大保险风险测试,保费收入几乎没有变化,因此新准则对非寿险业的影响主要体现在准备金计量上。新准则要求非寿险公司运用"三要素法"计量准备金,这将使得非寿险公司的准备金计量方式、财务管理模式和利润情况发生重大变化,对非寿险公司产生近期与远期的深远影响。 |
| 关 键 词： | 保险会计新准则 准备金计量 三要素法 |
Impact of New Accounting Standards for Insurance on Non-life Insurance Industry |
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| Yao Jun-mei,Chen Yue,Wang Ye.Impact of New Accounting Standards for Insurance on Non-life Insurance Industry[J].Taxation and Economy,2012(2):59-65. | |
| Authors: | Yao Jun-mei Chen Yue Wang Ye |
| Institution: | 1.AnHua Agricultural Insurance Company Ltd.,Changchun 130033,China; 2.School of Insurance,Central University of Finance and Economics,Beijing 100081,China; 3.China Huanong Property & Casualty Insurance Co.,Ltd,Beijing 100034,China) |
| Abstract: | There are two major changes in new accounting standards for insurance: one is premium income confirmation,and the other is measurement of reserve.The vast majority of non-life insurance products can be tested by a significant insurance risks and pass the test,but premium income is almost unchanged.Thus,impact of the new standards on non-life insurance industry is mainly reflected in the measurement of reserve.In the new standards,non-life insurance companies are required to apply the "three elements policy" into the measurement of reserve,which will lead to great changes in the measurement of reserve,financial management and profit for non-life insurance companies and will have short-term and long-term impact on these companies as well. |
| Keywords: | new accounting standards for insurance measurement of reserve 'three elements policy' |
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