我国上市保险公司会计信息披露研究

发布时间：2019-05-13 12:11

【摘要】：投资者、债权人均需要公司披露的信息,尤其是会计信息,根据其掌握公司的财务状况、经营成果和现金净流量状况,为投资等决策提供依据。如果披露的会计信息虚假、不充分、不及时,都会给投资者、债权人带来巨大损失。保险公司会计信息披露的需求主体主要是投资者、债权人,还有投保人和政府监管者,他们都需要高质量的会计信息。作为发展最快的行业之一,保险在“十五”期间,保险业务收入年均增长超过25%,2005年到2010年,我国保险业务收入从4928.4亿元增长到1.45万亿元。伴随民众对保险的需求和原保费收入的增长,保险对偿付资本金的需求也在增长,增资扩股今后将成为越来越多保险公司的选择。公司上市后,需要为广大会计信息需求者提供更高质量的会计信息披露。然而,目前我国上市保险公司从自身内部无主动披露会计信息的激励,再由于保险本身具有信息不对称性,若没有外界对会计信息披露的约束和规范,投资者、债权人、投保人的利益无从保证。现实中,上市保险公司造假事件时有发生、屡禁不止。会计信息披露不充分、不透明严重影响到各会计信息需求者的利益。目前我国仅有《企业会计准则(2006)》中CAS25和CAS26对保险会计信息的确认、计量、报告作了规范,此外针对上市保险公司会计信息披露的规范渗透在中国证券监督管理委员会(以下简称“证监会”)、中国保险监督管理委员会(以下简称“中国保监会”)出台的各项规章制度之中,保险会计信息披露体系初步形成。随着保险不断探索投资渠道、销售模式、以及保险产品定价的改变,偿付能力监管的需求,保险会计信息披露经历了从制度到准则的变迁,迫切需要一套既与国际会计准则趋同,又符合我国国情的保险会计准则,以规范保险公司信息披露。选择我国上市保险公司会计信息披露作为研究对象,探索上市保险公司会计信息披露,有利于规避保险行业特殊性带来的“黑箱子”操作,减少财务报告滞后带来的不利影响,增强会计信息预测性,从而更好地保护投资者、债权人、投保人的利益,促进保险更好更快发展。本文拟从含义、特殊性、现状、成因等各个角度对四家A股上市保险公司会计信息披露进行分析,提出切实改善上市保险公司会计信息披露的建议,以期进一步提高我国上市保险公司会计信息披露质量。遵循上述思路,论文在结构上分为六章：第一章绪论,首先介绍了文章研究的背景与意义,其次围绕信息披露、会计信息披露的研究文献进行了综述,再次介绍了文章的研究思路和方法,最后指出了本文的主要贡献与不足。第二章是全文的理论基础,首先对信息披露、会计信息披露予以界定,其次运用信息不对称理论对保险这个典型的信息不对称市场进行了分析,然后对保险会计信息披露特殊性进行分析。第三章对我国上市保险公司会计信息披露制度作了分析,首先论述了企业会计准则、我国法律规章制度、监管制度法规对我国上市保险公司会计信息披露的要求,其次对国外保险公司会计信息披露予以介绍,然后将国内外会计信息披露要求作了对比,最后提出我国可以借鉴的意见。第四章从会计信息报告体系、会计信息披露模式、2009年-2010年上市保险公司年度报表披露情况三个方面分析了上市保险公司会计信息披露现状,针对披露中存在的问题分析了原因。第五章结合公司内部和外部导致我国上市保险公司会计信息披露不足的原因,借鉴国际先进经验,有针对性的提出了改善我国上市保险公司会计信息披露的措施与建议。
[Abstract]:The investor and the creditor all need the information disclosed by the company, especially the accounting information, to provide the basis for the decision-making of the investment and the like according to the financial position, the operation result and the cash net flow condition of the company. If the disclosed accounting information is false, inadequate, and not in time, it will cause great loss to investors and creditors. The demand main body of the accounting information disclosure of the insurance company is mainly the investors, the creditors, and the policy-holder and the government regulator, and they all need high-quality accounting information. As one of the fastest-growing industries, insurance business income increased by more than 25% in the "XV" period, and from 2005 to 2010, the insurance business income of our country increased from 492.84 billion yuan to 1.45 trillion yuan With the increase of the demand for insurance and the increase of the original premium income, the demand of insurance for the repayment of capital is also increasing, and the capital increase and expansion unit will become the more and more insurance company's choice in the future Optional. After the company is listed, it is necessary to provide higher quality accounting information for the large number of accounting information demanders. However, at present, the listed insurance company of our country has no incentive to disclose the accounting information from its own, and because the insurance itself has the information asymmetry, the interests of the investors, the creditors and the policy-holder cannot be guaranteed without the restriction and specification of the disclosure of the accounting information. in reality, that counterfeit event of the listed insurance company occur frequently, and it is often forbidden to The disclosure of accounting information is not sufficient, and it is not transparent and seriously affects the interest of the information demander. In addition, China only has the Accounting Standards for Enterprises (2006)> the provisions of CAS25 and CA26 on the confirmation, measurement and report of the insurance accounting information. In addition, the regulations on the disclosure of accounting information of the listed insurance company are permeated in the China Securities Regulatory Commission (hereinafter referred to as" trunk> "SFC" ), in the rules and regulations issued by the China Insurance Regulatory Commission (hereinafter referred to as" "China Insurance Regulatory Commission""), the insurance accounting information disclosure system With the constant exploration of the investment channel, the sales mode and the change of the pricing of the insurance products, the demand of the solvency supervision, the disclosure of the insurance accounting information has experienced the change from the system to the standard, and there is an urgent need for a set of both the international accounting and the international accounting standards the convergence, in turn, is in accordance with the insurance accounting standards of the country's national conditions to standardize the letter of the insurance company The information disclosure of listed insurance company is selected as the research object, and the accounting information disclosure of the listed insurance company is explored, which is beneficial to avoiding the "a black box" operation brought by the particularity of the insurance industry, reducing the adverse effect of the financial report lag, and enhancing the accounting. Information predictability to better protect the interests of investors, creditors, policy-holders, and promote insurance This paper analyzes the accounting information disclosure of the four A-share listed companies from various angles, such as the meaning, the particularity, the present situation, the origin and so on, and puts forward some suggestions to improve the accounting information disclosure of the listed insurance company, so as to further improve the accounting letter of the listed insurance company in China. The quality of interest disclosure. Following the above thought, the paper is The structure is divided into six chapters: the first chapter, the background and significance of the article's research is first introduced, and the research literature about the disclosure of information and the disclosure of accounting information is reviewed, and the text is introduced again The research thoughts and methods of the chapter, and finally points out the present The second chapter is the theoretical basis of the full text, first, the information disclosure and the accounting information disclosure are defined, then the information asymmetry theory is used to analyze the typical information asymmetry market, and then the insurance accounting The third chapter analyzes the accounting information disclosure system of the listed insurance company in China, and first discusses the enterprise accounting standards, the laws and regulations of our country and the regulation of the regulatory system to the listing of our country. The requirements of accounting information disclosure of insurance companies are introduced, and then the accounting information disclosure of foreign insurance companies is introduced, and the requirements of accounting information disclosure at home and abroad are compared. The fourth chapter analyses the present situation of accounting information disclosure of listed insurance companies from three aspects: accounting information reporting system, accounting information disclosure model, annual report disclosure of listed insurance company in 2009-2010, This paper analyzes the reasons for the problems in the disclosure. The fifth chapter, in combination with the internal and external factors of the company, causes the disclosure of the accounting information of the listed insurance company in China, and draws on the international advanced experience, and puts forward some suggestions to improve the accounting information of our country.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.3;F840.4

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