中国人寿保险股份有限公司会计信息披露研究

发布时间：2018-06-26 02:40

本文选题：保险公司 + 会计信息　；参考：《哈尔滨商业大学》2016年硕士论文

【摘要】：为加强现代保险业在服务经济中发挥重要作用,2014年8月13日国务院颁布了《关于加快发展现代保险服务业的若干意见》,标志着已将如何发展现代保险服务业放在经济社会工作整体布局中统筹考虑,为保险业在更广领域和更深层面服务经济社会全局提供了战略机遇。随着供给侧结构性改革的推进,去产能、去库存、去杠杆、降成本、补短板,深层次的经济调整,将为保险业发展提供新的广阔空间。充足的资本和有效的经营是保险业发展的基石,与此同时也需要吸引大量的投资人,会计信息披露的规范程度和质量高低就显得至关重要,不仅是投资决策的依据,也会促进保险业稳健发展,使保险业在国民经济中起到更强支撑作用。中国人寿保险股份有限公司不论从发展进程还是其保费在中国保险市场占有率,在中国保险业有很强的典型性和代表性,因此通过对中国人寿保险股份有限公司会计信息披露为切入点进行研究,为完善我国保险业企业的会计信息披露体系,提高我国保险业会计信息披露水平具有重要现实意义。论文在对国内外保险公司会计信息披露研究总结的基础上,介绍了保险公司会计信息披露的相关理论,通过分析中国人寿保险股份有限公司披露的会计信息,从其披露内容、质量、频度和渠道等方面,对中国人寿保险股份有限公司会计信息披露的现状、存在问题及原因进行分析,通过借鉴保险业高度发达的西方国家保险公司的会计信息披露经验,对中国人寿保险股份有限公司会计信息披露体系进行完善,从我国保险公司会计信息披露制度、外部监管机制和中国人寿保险股份有限公司自身的管理水平提出对策,以期达到中国人寿保险股份有限公司会计信息披露高水平、高质量、高透明的目标,为信息使用者提供更多可靠参考,促进保险市场稳健发展。
[Abstract]:In order to strengthen the important role of modern insurance industry in the service economy, on August 13, 2014, the State Council promulgated the opinions on speeding up the Development of Modern Insurance Service Industry, which indicates that how to develop modern insurance service industry has been placed in Overall consideration in the overall layout of economic and social work, It provides a strategic opportunity for the insurance industry to serve the overall economic and social situation in a wider field and in a deeper level. With the development of supply-side structural reform, deproduction capacity, destocking, deleveraging, cost reduction, mending board and deep economic adjustment will provide new broad space for the development of insurance industry. Adequate capital and effective management are the cornerstone of the development of the insurance industry. At the same time, it is also necessary to attract a large number of investors. The standard degree and quality of accounting information disclosure is very important, which is not only the basis of investment decision-making. It will also promote the steady development of the insurance industry and make the insurance industry play a stronger supporting role in the national economy. China Life Insurance Co., Ltd. has a strong typicality and representativeness in China's insurance industry, both in terms of its development process and its premium share in the Chinese insurance market. Therefore, it is of great practical significance to improve the accounting information disclosure system and improve the level of accounting information disclosure in China's insurance industry through the research on accounting information disclosure of China Life Insurance Co., Ltd. Based on the summary of the research on accounting information disclosure of insurance companies at home and abroad, this paper introduces the relevant theories of accounting information disclosure of insurance companies, and through the analysis of accounting information disclosed by China Life Insurance Company Limited, from its disclosure content, From the aspects of quality, frequency and channel, this paper analyzes the present situation, existing problems and reasons of accounting information disclosure of China Life Insurance Co., Ltd., and draws lessons from the experience of accounting information disclosure of insurance companies in western countries with highly developed insurance industry. To perfect the accounting information disclosure system of China Life Insurance Co., Ltd., and put forward the countermeasures from the accounting information disclosure system of China's insurance companies, the external supervision mechanism and the management level of China Life Insurance Co., Ltd. In order to achieve the goal of high level, high quality and high transparency of accounting information disclosure of China Life Insurance Co., Ltd., it can provide more reliable reference for information users and promote the steady development of insurance market.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F840.4;F842.3

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