| 中外保险会计比较 |
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| 引用本文： | 安明硕. 中外保险会计比较[J]. 南京财经大学学报, 2005, 0(1): 85-87 |
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| 作者姓名： | 安明硕 |
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| 作者单位： | 南京财经大学金融学院 江苏南京210003 |
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| 摘 要： | 本文通过对保险业收入和利润的确认与计量，以及财务信息披露的中外比较，提出应尽快建立中国保险业具体会计准则的建议。
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| 关 键 词： | 保险 收入 利润 财务信息 |
A Comparative Stady on Chinese and Foreign Practices in Insurance Accounting |
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| AN Mingshuo. A Comparative Stady on Chinese and Foreign Practices in Insurance Accounting[J]. Journal of Nanjing University of Finance and Economics, 2005, 0(1): 85-87 |
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| Authors: | AN Mingshuo |
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| Abstract: | Based on a comparative study of Chinese and foreign practices in accounting confirmation and metrology of the revenue and profit of the insurance industry, and also analysis of the differences in information revelation, this paper proposes that a detailed accounting system be established for Chinese insurance industry. |
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| Keywords: | Insurance Revenue Profit Financial Information |
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