国外财务再保险会计对我国的启示

财务再保险作为一种非传统的风险转移方式,常被保险公司作为优化会计报表财务安排或金融工具。目前我国缺乏关于财务再保险的企业会计准则,会给一些滥用财务再保险的保险公司以可趁之机。因此,必须对我国财务再保险会计处理进行研究。本文在介绍国外财务再保险会计确认和会计处理的基础上,结合我国具体情况,对规范我国财务再保险的会计处理提出了政策建议。

The Enlightenment of Foreign Financial Reinsurance Accounting for our Country

As a non-traditional way of risk transfer,financial reinsurance often was used as one financial arrangement or financial instrument to decorate the accounting statement by insurance company. Our country lacks the enterprise accounting criterion about the financial reinsurance at present, which will make some insurance companies taking this advantage to abuse the financial reinsurance .So ,it is necessary for us to study the financial reinsurance regulation and accounting requirements.The Paper firstly introduces the Statement of Financial Accounting Standards of foreign country for financial reinsurance .Then based on the particular circumstances of our country,the paper puts forward some policy suggestions on defining "true reinsurance" and establishing accounting pricinples for financial reinsurance in our country.