我国IBNR准备金计提制度及其演变——基于会计目的的视角

发布时间：2018-06-11 18:36

本文选题：会计目的 + 准备金制度　；参考：《财会通讯》2013年31期

【摘要】：正一、通用会计目的下IBNR准备金制度演变从我国20世纪80年代初恢复国内保险业务至2002年,我国非寿险业务的主要问题不是保险公司的偿付能力,而是如何对长期保持良好盈利状态的非寿险业务进行正确的财务核算,并在此基础上征收规定的(企业所得税)税款。也即,政府监管部门担心的不是保险公司少提非寿险责任准备金,而是担心公司多提准备金,从而达到延迟付税甚至达到避税的目的。正因为如此,我国保险非寿险在这一时期所急需的是保险公司的财务和会计制度,而不是制定服务于保险公司偿付能力监管目的的精算评估和精算制度。
[Abstract]:First, the IBNR reserve system evolved from the beginning of 1980s to 2002. The main problem of non-life insurance business in China is not the solvency of insurance companies. But how to carry on the correct financial accounting to the non-life insurance business which keeps the good profit for a long time, and on this basis collect the prescribed tax of enterprise income tax. That is, the concern of government regulators is not for insurance companies to raise less reserves for non-life insurance liability, but for companies to raise more reserves, thus delaying payment of taxes or even tax avoidance. Because of this, what the insurance non-life insurance of our country urgently needs in this period is the financial and accounting system of the insurance company, rather than formulating the actuarial evaluation and actuarial system which serves the purpose of supervising the solvency of the insurance company.
【作者单位】：新疆财经大学;苏州大学附属儿童医院;
【基金】：国家社会科学基金青年项目(编号:07CJY065)阶段性研究成果
【分类号】：F233

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