C保险股份有限公司会计信息披露研究
发布时间：2018-08-14 20:32
【摘要】：为了使保险业在经济发展中起到更重要的作用,国务院于2014年8月13日正式颁布了《关于加快发展现代保险服务业的若干意见》,这显示了保险业正式进入国家的经济社会工作中,成为其中的一环,这为保险业提供了战略机遇,使其在经济社会中发挥更广更深的作用。随着国家供给侧结构性改革的不断深化,去产能、去库存、去杠杆、降成本、补短板,这些经济上的调整,保险业将会有更大的发挥空间。保险业的发展,不仅要有足够的资金和有效的经营,还要有大量的投资人进入这个行业,有鉴于此,会计信息披露就显得至关重要,它不但为投资决策提供依据,而且能够使保险业健康发展,使其在国家经济中发挥更大作用。所以以C保险股份有限公司为样板,为保险业的会计信息披露的改善提供理论根据。论文分析了对国内外保险公司会计信息披露的研究现状,从理论上解读了保险公司的会计信息披露,研究了 C保险股份有限公司披露的会计信息,包括金融工具披露、风险披露、保险合同披露等,根据对C保险股份有限公司会计信息披露的状况,出现的问题,以及产生这些问题的原因进行深入分析,并结合我国保险公司的要求,从会计信息披露制度、保险业竞争市场规范和管理水平三个方面对C保险股份有限公司提出相应的对策,希望C保险股份有限公司会计信息披露能够实现高质高量的目标,让信息使用者能够得到更好的服务,使保险市场更健康地发展。通过对C保险股份有限公司会计信息披露的研究,为我国保险企业的会计信息披露体系的改善,增强我国保险业会计信息披露水平具有重大作用。
[Abstract]:In order to make the insurance industry play a more important role in the economic development, the State Council officially promulgated the "Several Opinions on Accelerating the Development of Modern Insurance Services" on August 13, 2014, which shows that the insurance industry has formally entered the country's economic and social work and become a part of it. This provides a strategic opportunity for the insurance industry to make it in the economy. With the deepening of the structural reform on the supply side of the country, such as capacity removal, inventory removal, leverage removal, cost reduction and shortage compensation, the insurance industry will have more room to play. In view of this, the disclosure of accounting information is very important. It not only provides the basis for investment decisions, but also enables the insurance industry to develop healthily and play a greater role in the national economy. This paper analyzes the research status of accounting information disclosure of insurance companies at home and abroad, interprets the accounting information disclosure of insurance companies theoretically, and studies the accounting information disclosed by C Insurance Company Limited, including financial instruments disclosure, risk disclosure, insurance contract disclosure, etc. According to the status of accounting information disclosure of C Insurance Company Limited. This paper makes a thorough analysis of the existing problems and the causes of these problems, and puts forward corresponding countermeasures from three aspects of accounting information disclosure system, competition market standard and management level of insurance industry, hoping that the accounting information disclosure of C insurance company can be realized. It is important to improve the accounting information disclosure system of China's insurance enterprises and enhance the level of accounting information disclosure of China's insurance industry by studying the disclosure of accounting information of C Insurance Company Limited.
【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】：2017
【分类号】：F840.4;F842.3
本文编号：2184038
[Abstract]:In order to make the insurance industry play a more important role in the economic development, the State Council officially promulgated the "Several Opinions on Accelerating the Development of Modern Insurance Services" on August 13, 2014, which shows that the insurance industry has formally entered the country's economic and social work and become a part of it. This provides a strategic opportunity for the insurance industry to make it in the economy. With the deepening of the structural reform on the supply side of the country, such as capacity removal, inventory removal, leverage removal, cost reduction and shortage compensation, the insurance industry will have more room to play. In view of this, the disclosure of accounting information is very important. It not only provides the basis for investment decisions, but also enables the insurance industry to develop healthily and play a greater role in the national economy. This paper analyzes the research status of accounting information disclosure of insurance companies at home and abroad, interprets the accounting information disclosure of insurance companies theoretically, and studies the accounting information disclosed by C Insurance Company Limited, including financial instruments disclosure, risk disclosure, insurance contract disclosure, etc. According to the status of accounting information disclosure of C Insurance Company Limited. This paper makes a thorough analysis of the existing problems and the causes of these problems, and puts forward corresponding countermeasures from three aspects of accounting information disclosure system, competition market standard and management level of insurance industry, hoping that the accounting information disclosure of C insurance company can be realized. It is important to improve the accounting information disclosure system of China's insurance enterprises and enhance the level of accounting information disclosure of China's insurance industry by studying the disclosure of accounting information of C Insurance Company Limited.
【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】：2017
【分类号】：F840.4;F842.3
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