原保险合同保单取得成本研究

发布时间：2018-03-06 22:34

本文选题：会计准则　切入点：手续费　出处：《东北财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化,国家之间的经济往来日益密切,国际合作更加频繁,企业之间的合作项目逐渐增多。统一的会计准则对于加强企业合作,拓展国际市场具有重要作用。在这样的大背景下,保险会计准则也在谋求国际合作与趋同。保险作为金融行业的三大支柱产业之一,对于全球金融稳定,促进资金融通方面起到举足轻重的作用。在这种情形下,统一的保险会计准则,显得尤为重要。积极跟进保险会计准则最新动态,探索保险会计准则发展方向成为众多国家保险会计行业正面临的工作。IASB与FASB这两个机构一直在致力于保险会计准则的研究工作,并于2004年发布《IFRS4》标志着第一阶段工作的顺利完成,目前正处于第二阶段的研究工作。保险会计准则的制定是一个长期且复杂的过程,包含很多方面：保险公司负债和资产的计量,保险合同的确认,保险合同的分拆等很多方面,并且制定一个能适合所有国家的统一的保险会计准则是一件十分繁琐的事情。本文仅对保险合同会计中一个方面——原保险合同保单取得成本两种国际上现行的会计处理模式：资产负债法和递延配比法,进行讨论。保险合同取得成本是保险公司经济支出的重要组成部分。出售保险合同是保险公司的主营业务,成功签订保险合同后保险公司所支付手续费及佣金几乎占据保单首期的保费收入,规模十分庞大。对该部分支出做出怎样的会计处理对于保险公司的经营状况会产生很大的影响。本文的观点是建议对原保险合同取得成本采用递延配比法,这样更利于保险公司的发展。本文的重点章节是第三章和第四章。第二章是铺垫章节。本文共分为四个部分：第一部分：绪论。主要介绍,本文的选题背景及意义、国内外文献综述、研究思路与方法、本章的结构安排、创新与不足。第二部分：保险合同准则概述。主要介绍国内外保险合同准则研究的发展历程；保险合同会计准则对保险合同的界定；以及关于保险合同取得成本会计研究取得的最新成果。第三部分：保险合同取得成本的确认与处理。首先详细介绍资产负债法与递延配比法,并采用对比的方法进行详细分析。其次介绍了保险业较发达国家和地区对保险合同取得成本采用的会计处理方法。再次分析我国现阶段采用的方法及给我国保险业带来的影响。第四部分：我国原保险合同保单取得成本会计处理的建议。结合国际保险会计发展的现状与未来趋势并结合我国实际国情,建议使用递延配比法对保险合同取得成本进行会计处理。这符合我国国家利益及保险公司的长远发展。最后提出我国原保险合同保单取得成本会计处理的意见。
[Abstract]:With economic globalization, economic exchanges between countries are getting closer and closer, international cooperation is becoming more frequent, and cooperative projects among enterprises are gradually increasing. Expanding the international market plays an important role. Against this background, insurance accounting standards are also seeking international cooperation and convergence. As one of the three pillar industries in the financial industry, insurance is of great importance to global financial stability. In this case, unified insurance accounting standards are particularly important. Actively follow the latest developments in insurance accounting standards. Exploring the direction of development of insurance accounting standards has become the work that many countries are facing. IASB and FASB have been devoted to the research of insurance accounting standards. The release of "IFRS4" on 2004 marks the successful completion of the first stage of the work, and is now in the second stage of research. The formulation of insurance accounting standards is a long and complex process. It includes many aspects: the measurement of the liability and assets of the insurance company, the confirmation of the insurance contract, the splitting of the insurance contract, and so on. And it is very tedious to formulate a unified insurance accounting standard suitable for all countries. This paper deals with only one aspect of insurance contract accounting-the cost of obtaining insurance policies under the original insurance contract. Accounting pattern: asset-liability method and deferred matching method, Insurance contract acquisition cost is an important part of insurance company's economic expenditure. Selling insurance contract is the main business of insurance company. After the successful signing of the insurance contract, the handling fee and commission paid by the insurance company almost accounted for the insurance premium income of the first period of the policy. The scale is very large. How to deal with this part of the expenditure will have a great impact on the operating condition of the insurance company. The point of view of this paper is that the original insurance contract acquisition cost should be deferred matching method. This is more conducive to the development of insurance companies. This paper is divided into four parts:. The first part is introduction. It mainly introduces the background and significance of this paper, the literature review at home and abroad, the research ideas and methods, the structure arrangement of this chapter, innovation and deficiency. The second part: the summary of insurance contract standard. It mainly introduces the development course of insurance contract standard research at home and abroad; the definition of insurance contract accounting standard to insurance contract; and the newest achievement of insurance contract acquisition cost accounting research. The third part: how to confirm and deal with the acquisition cost of insurance contract. Firstly, the asset-liability method and deferred matching method are introduced in detail. Secondly, the paper introduces the accounting treatment of insurance contract acquisition cost adopted by the insurance industry in developed countries and regions, and then analyzes the methods adopted at the present stage in China and the impact on the insurance industry in our country. Part 4th: suggestions on cost accounting treatment of insurance insurance policies in China. Combined with the current situation and future trend of international insurance accounting and the actual situation of our country, It is suggested that the deferred matching method should be used to deal with the acquisition cost of insurance contract, which is in line with the national interests of our country and the long-term development of the insurance company. Finally, the paper puts forward the opinion that the insurance policy of the original insurance contract in our country obtains the cost accounting treatment.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F840.4

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