国际财务报告准则动态追踪及对我国保险业影响初探

发布时间：2018-08-21 11:03

【摘要】：近年来,随着我国经济蓬勃发展,风险防控越来越受到企业管理层的关注；人们生活水平提高带来了财富管理观念的转变,以及对自身风险防范意识的增强。在这样背景下,作为风险管理体系的有效途径之一,我国保险业迅猛发展,保险业的稳健运营和高效发展关系到整个经济体系乃至社会的和谐与稳定。而在经济全球化趋势下,我国保险行业的国际化经营程度也不断提高,几大保险公司已陆续在香港及美国上市。而各地区差异化的会计制度使得上市公司财务报告存在偏差、错配甚至相冲突的局面。保险公司财务报告本就复杂而难以理解,差异化的会计体系大大降低了财务报告的准确性和实用性,对投资者、监管者以及其他财务报告使用者造成困扰。2009年财政部发布《保险合同会计处理相关规定》已改善了A+H股上市保险公司财务报告的执行差异,与之带来的是保险公司会计处理方法的改变乃至保险会计理论的转变,将对保险公司的未来经营产生重要影响。本文的研究目的正源于此,通过对我国保险会计准则与国际财务报告准则的介绍研究,梳理两者之间异同点,并通过实证研究其对保险公司经营将带来的影响,为保险公司未来经营以及会计体系的建设提供相关建议,从而为我国保险企业更好更快发展贡献一份绵薄之力。本文在对IFRS4历次讨论稿、征求意见稿以及相关文献的研究基础上,根据会计理论比较分析IFRS4与我国保险会计准则的异同点,利用保险公司财务数据,分析在会计准则变革前后,保险公司在产品、投资、筹资等方面变化。本文将运用虚拟变量方法,实证研究IFRS4对我国保险公司经营影响,并在此基础上结合会计实务对此进行分析探讨,从而提供具有建设性的结论意见。本文主要观点如下：一、我国保险会计与国际财务报告准则已实现实质性趋同,但我国保险会计在以资产负债法为基础的前提下兼顾递延匹配法,并在保险合同拆分、重大保险风险测试方法以及准备金计量方法上与国际财务报告准则规定仍有差异,需进一步趋同发展；二、我国保险会计的国际趋同导致保险产品,尤其是寿险产品发生结构性改变,有助于保险回归到风险保障的本质功能；三、我国保险会计的国际趋同消除了A+H股上市保险公司的财报差异,提升了财务报告透明度及跨级信息质量,间接降低了信息成本,助推保险公司海外融资；四、新会计规定释放了保险公司多余准备金,提升了保险公司的经营业绩与盈利能力,但同时对寿险公司的资产管理能力产生考验,因而保险公司要提高资金运用效率和自身管理水平,构建有效的风险管理和控制体系,确保在国际化的经营进程中,实现平稳快速发展。
[Abstract]:In recent years, with the rapid development of our country's economy, risk prevention and control has been paid more and more attention by the management of enterprises, and the improvement of people's living standard has brought about the change of wealth management concept and the enhancement of their own awareness of risk prevention. Under this background, as one of the effective ways of risk management system, China's insurance industry is developing rapidly, and the steady operation and efficient development of the insurance industry is related to the harmony and stability of the whole economic system and even the society. Under the trend of economic globalization, the degree of internationalization of China's insurance industry is also increasing, and several major insurance companies have been listed in Hong Kong and the United States one after another. However, the different accounting systems in different regions make the financial reports of listed companies deviate, mismatch and even conflict. The financial reports of insurance companies are complicated and difficult to understand. The differentiated accounting system greatly reduces the accuracy and practicability of financial reports. Regulators and other financial reporting users are having trouble. In 2009, the Ministry of Finance issued regulations on Accounting for Insurance contracts, which have improved the differences in the implementation of financial reports of A-H listed insurance companies. It brings about the change of accounting treatment method of insurance company and the change of insurance accounting theory, which will have an important influence on the future operation of insurance company. The purpose of this paper is to analyze the similarities and differences between China's insurance accounting standards and international financial reporting standards, and through empirical research on the impact on the operation of insurance companies. It provides some suggestions for the future operation of insurance companies and the construction of accounting system so as to contribute to the better and faster development of insurance enterprises in China. On the basis of the study of the previous discussion papers, soliciting opinions and related documents of IFRS4, this paper compares and analyzes the similarities and differences between IFRS4 and China's insurance accounting standards according to accounting theory, and analyzes the differences and similarities between IFRS4 and our country's insurance accounting standards by using the financial data of insurance companies, and analyzes the changes before and after the reform of accounting standards. Insurance companies in product, investment, financing and other aspects of change. This article will use the fictitious variable method, the empirical research IFRS4 to our country insurance company management influence, and then unifies the accounting practice to carry on the analysis to this, thus provides the constructive conclusion opinion. The main points of this paper are as follows: first, China's insurance accounting and international financial reporting standards have achieved substantial convergence, but China's insurance accounting on the basis of asset-liability method to take into account the deferred matching method, and in insurance contracts split, Major insurance risk testing methods and reserve measurement methods are still different from the provisions of the International Financial reporting Standards, and need to be further converged. Second, the international convergence of insurance accounting in China leads to insurance products, In particular, structural changes in life insurance products are conducive to the return of insurance to the essential function of risk protection. Thirdly, the international convergence of insurance accounting in China eliminates the differences in the financial statements of A-H listed insurance companies. It improves the transparency of financial reports and the quality of cross-level information, indirectly reduces the cost of information, and boosts overseas financing of insurance companies. Fourthly, the new accounting regulations release the excess reserves of insurance companies and enhance the operating performance and profitability of insurance companies. But at the same time, the ability of asset management of life insurance companies is tested. Therefore, the insurance companies should improve the efficiency of capital use and their own management level, construct an effective risk management and control system, and ensure that in the process of internationalization, To achieve steady and rapid development.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842;F840.4

【相似文献】