我国2009年保险合同会计改革的实施效果研究

发布时间：2018-04-01 12:06

本文选题：保险合同会计　切入点：改革　出处：《财政部财政科学研究所》2014年硕士论文

【摘要】：2009年12月,财政部发布了《保险合同相关会计处理规定》,主要规范了保险合同分拆、重大保险风险测试及保险合同准备金计量等方面的内容。该规定发布之后,我国保险合同会计准则与国际保险合同会计准则的差异基本消除,同时实现了公认会计原则和监管会计准则的分离。该规定的颁布,意味着我国保险合同会计准则更加致力于真实公允地反映保险公司的财务状况和经营成果,致力于为投资者提供决策相关的信息。《保险合同相关会计处理规定》发布后,财政部会计司、保监会财务会计部负责人在回答记者提问时指出,新规定的发布实施有利于促进保险行业结构调整,增强保险业核心竞争力；有利于更加公允地反映保险公司的财务状况和经营业绩,增强保险会计信息的透明度；有利于适当分离会计规定与监管要求,推动保险会计规范提升；有利于消除A+H股上市保险公司年报差异,降低我国保险公司境外筹资成本；有利于提升我国保险会计地位,增强国际影响力和话语权。但是,保险公司的实际实施效果如何,保险合同会计改革的预期影响到底有没有实现,是否对保险公司的会计信息和经营行为造成了显著影响,这些问题的答案需要通过分析保险公司的数据变化来回答。本文通过对我国2009年保险合同会计改革前后保险公司财务数据变动情况进行实证检验,发现2009年保险合同会计改革后,保险公司保费收入显著下降,与预期效果一致,说明2009年的改革规范了保险合同的认定,使保险公司保费收入的确认更加合理,经营业绩更加公允。2009年改革后,保险公司保险合同准备金显著下降,与预期效果一致,说明2009年的改革推动了保险负债计量由精算假设到会计计量假设的转变,推动了一般公认会计和监管会计的分离。但是,与预期结果相反,2009年的改革对促进保险行业结构调整的影响并不明显。保险公司在规定执行中也还存在一些计量假设的应用和信息披露上的问题。本文共有5个部分。第1部分：绪论。该部分主要论述了本文的研究背景与意义、相关文献综述、研究内容与方法及本文研究的创新性和局限性。第2部分：保险合同会计准则发展概述。该部分主要介绍了国际保险合同会计准则发展历程和最新征求意见稿的主要内容,介绍了我国保险合同会计准则发展历程和我国保险合同会计准则2009年改革的内容,并进行了简要评述。第3部分：我国2009年保险合同会计改革实施效果的理论分析和研究假设。该部分分析了我国2009年保险合同会计改革的可能对保险公司造成的影响,并根据理论分析,提出了本文的主要研究假设。第4部分：实证设计与分析。该部分以保险公司的数据为基础,从规范分析和实证检验的角度,对本文的研究假设进行了检验。通过对保险合同会计改革实施效果的实证研究,发现了改革实施过程中取得的成就和存在的问题。第5部分：政策建议。该部分根据本文的研究结果,从准则制定、监管、保险公司和投资者层面提出了相关的政策建议。
[Abstract]:In December 2009 , the Ministry of Finance issued the relevant accounting treatment regulations stipulated in the contract insurance contract , which mainly regulated the contents of insurance contract separation , major insurance risk testing and insurance contract reserve measurement . The promulgation of the provisions means that China ' s insurance contract accounting standards are more committed to the true and fair presentation of the financial position and operation results of the insurance companies , and are committed to providing the investors with information related to decision - making . After the issuance of the relevant accounting treatment provisions of the insurance contract , the accounting division of the Ministry of Finance and the financial accounting department of the CIRC have pointed out that the promulgation of the new regulations will help to promote the adjustment of the insurance industry and enhance the core competitiveness of the insurance industry .
It is beneficial to more fairly reflect the financial position and operating performance of the insurance company and enhance the transparency of insurance accounting information ;
To facilitate the proper separation of accounting regulations and regulatory requirements , and promote the promotion of insurance accounting standards ;
It is beneficial to eliminate the annual difference of A + H share listed insurance company and reduce the overseas financing cost of insurance companies in our country ;
However , how to improve our country ' s insurance accounting position and strengthen international influence and discourse right . However , how the actual implementation effect of insurance company , the expected influence of insurance contract accounting reform is not realized , whether to influence the accounting information and business behavior of the insurance company , the answer of these questions needs to be answered by analyzing the data change of the insurance company .

After the reform of the insurance contract in 2009 , the insurance contract reserve of the insurance company is more reasonable and the operation result is more fair . After the reform in 2009 , the insurance contract reserve of the insurance company is more reasonable and the operation result is more fair . In 2009 , the reform in 2009 pushed the insurance liability measurement to be changed from actuarial assumption to accounting measurement hypothesis , which promoted the general accepted accounting and supervision accounting .

There are 5 parts in this paper .

Part 1 : Introduction . This part mainly discusses the background and significance of the study , the review of relevant literature , the content and methods of the study , and the innovation and limitation of the study .

Part 2 : An overview of the development of the accounting standards for insurance contracts . This part mainly introduces the development course of the international insurance contract accounting standards and the main contents of the latest draft , and introduces the development course of China ' s insurance contract accounting standards and the contents of the reform of China ' s insurance contract accounting standards in 2009 , and makes a brief comment .

Part 3 : Theoretical analysis and research hypothesis of the effect of the implementation of insurance contract accounting reform in China in 2009 . This part analyses the possible influence on insurance companies in China ' s insurance contract accounting reform in 2009 , and puts forward the main research assumptions according to the theoretical analysis .

Part 4 : The empirical design and analysis . Based on the data of the insurance company , this part examines the study hypothesis from the angle of normative analysis and empirical test . Through the empirical research on the effect of the reform of insurance contract , the achievements and problems that have been achieved in the implementation of the reform are found .

Part 5 : Policy recommendations . Based on the findings of the study , relevant policy recommendations have been raised from the norm - setting , regulatory , insurance companies and investor levels .

【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F840.4;F842.3

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