新会计准则下寿险责任准备金计提及其对利润的影响
发布时间：2018-08-03 08:06
【摘要】：自1999年以来,我国一直沿用法定准备金计提原则对寿险合同准备金进行计提。2006年我国第一次制定并颁布了《企业会计准则第25号——原保险合同》、《企业会计准则第26号——再保险合同》两个重要保险合同会计准则。随后保监会发布《关于保险业实施新会计准则有关事项的通知》,要求全行业从2007年开始实施新会计准则。保监会在2010年1月发布的《关于保险业做好企业会计准则解释第2号实施工作通知》中对准备金计提的原则和方法作了进一步指导,保险公司也自2009年开始根据各项规定调整寿险准备金计量等会计政策。新会计准则实施几年来,寿险公司形成了一套稳定、成熟的准备金计提方法。与此同时,国际会计准则理事会(IASB)于2012年下半年发布了关于保险合同会计准则的最新进展,国际保险合同会计新准则即将发布。因此,在国际保险合同新准则发布之前,探究我国现行新会计准则下寿险责任准备金计提及其对寿险公司的利润影响,并对我国现行会计准则与国际保险合同会计准则的最新进展进行对比,发现我国新会计准则的不足,对于我国未来会计准则的发展具有重要的意义。 本文首先简单介绍寿险责任准备金及其理论计提方法,接着分别对我国新会计准则下及法定准则下寿险责任准备金计提的规定进行分析对比。在理论分析的基础上,以一款10年期趸交定期寿险产品为案例,形象具体地对新会计准则下寿险责任准备金的计提方法及其对利润的影响进行探究。通过案例分析得到,不同准则下寿险责任准备金计提金额不同,并不改变保单的总利润,但改变利润在各保单年度的分布。其次,新会计准则下寿险责任准备金计提具有很大灵活性,给了寿险公司操纵利润的可能。最后,对比了我国现行新会计准则与国际保险合同会计准则的最新进展,并对未来我国保险会计准则的发展提供参考建议。
[Abstract]:Since 1999, In 2006, China first formulated and promulgated the Accounting Standards for Enterprises No. 25-the original Insurance contract, < Enterprise Accounting Standards No. 26-re Insurance contract > two important insurance contract accounting standards. Subsequently, CIRC issued a notice on matters related to the implementation of the new accounting standards in the insurance industry, requiring the whole industry to implement the new accounting standards from 2007. In January 2010, the CIRC issued a notice on the implementation of the Accounting Standards for Insurance Enterprises No. 2, which provided further guidance on the principles and methods for the provision of reserves. Insurance companies since 2009 began to adjust the provisions of life insurance reserves measurement and other accounting policies. Since the implementation of the new accounting standards for several years, life insurance companies have formed a stable, mature reserve collection method. Meanwhile, the International Accounting Standards Board (IASB) issued the latest progress on accounting standards for insurance contracts in the second half of 2012, and the new accounting standards for international insurance contracts will be issued soon. Therefore, before the issuance of the new international insurance contract standards, this paper probes into the calculation of life insurance liability reserve under the current new accounting standards of our country and its impact on the profit of life insurance companies. By comparing the current accounting standards of our country with the international insurance contract accounting standards, we find that the deficiencies of the new accounting standards are of great significance to the development of our country's accounting standards in the future. This paper first introduces the life insurance liability reserve and its theoretical accounting methods, and then analyzes and compares the provisions of life insurance liability reserve under the new accounting standards and the statutory standards. On the basis of theoretical analysis, this paper makes a case study of a 10-year periodic life insurance product, and explores concretely the calculation method of life insurance liability reserve under the new accounting standards and its influence on profit. Through the case study, it can be concluded that the difference in the amount of life insurance reserve under different criteria does not change the total profit of the policy, but changes the distribution of the profit in each policy year. Secondly, life insurance liability reserve under the new accounting standards has great flexibility, which gives life insurance companies the possibility of profit manipulation. Finally, this paper compares the new accounting standards of our country with the latest progress of international insurance contract accounting standards, and provides some suggestions for the future development of our country's insurance accounting standards.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F842.3
本文编号：2161127
[Abstract]:Since 1999, In 2006, China first formulated and promulgated the Accounting Standards for Enterprises No. 25-the original Insurance contract, < Enterprise Accounting Standards No. 26-re Insurance contract > two important insurance contract accounting standards. Subsequently, CIRC issued a notice on matters related to the implementation of the new accounting standards in the insurance industry, requiring the whole industry to implement the new accounting standards from 2007. In January 2010, the CIRC issued a notice on the implementation of the Accounting Standards for Insurance Enterprises No. 2, which provided further guidance on the principles and methods for the provision of reserves. Insurance companies since 2009 began to adjust the provisions of life insurance reserves measurement and other accounting policies. Since the implementation of the new accounting standards for several years, life insurance companies have formed a stable, mature reserve collection method. Meanwhile, the International Accounting Standards Board (IASB) issued the latest progress on accounting standards for insurance contracts in the second half of 2012, and the new accounting standards for international insurance contracts will be issued soon. Therefore, before the issuance of the new international insurance contract standards, this paper probes into the calculation of life insurance liability reserve under the current new accounting standards of our country and its impact on the profit of life insurance companies. By comparing the current accounting standards of our country with the international insurance contract accounting standards, we find that the deficiencies of the new accounting standards are of great significance to the development of our country's accounting standards in the future. This paper first introduces the life insurance liability reserve and its theoretical accounting methods, and then analyzes and compares the provisions of life insurance liability reserve under the new accounting standards and the statutory standards. On the basis of theoretical analysis, this paper makes a case study of a 10-year periodic life insurance product, and explores concretely the calculation method of life insurance liability reserve under the new accounting standards and its influence on profit. Through the case study, it can be concluded that the difference in the amount of life insurance reserve under different criteria does not change the total profit of the policy, but changes the distribution of the profit in each policy year. Secondly, life insurance liability reserve under the new accounting standards has great flexibility, which gives life insurance companies the possibility of profit manipulation. Finally, this paper compares the new accounting standards of our country with the latest progress of international insurance contract accounting standards, and provides some suggestions for the future development of our country's insurance accounting standards.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F842.3
【参考文献】
相关期刊论文 前2条
1 刘立国;;《企业会计准则解释第2号》对寿险行业的影响探析[J];新会计;2012年04期
2 刘欣琦;曲珩;;新准备金评估方法对我国保险业的影响及对策[J];中国保险;2010年06期
，本文编号：2161127
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