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保险合同会计新规对我国保险业的影响分析

nalysis on the influence of the new insurance contract accounting rules to insurance industry

中文摘要英文摘要

2007年12月6日中国香港与内地签订了两地会计准则等效的联合声明后,虽然A+H股保险上市公司分别在两地公布的财务报告差异基本消除,但是在会计准则执行层面,还存在着差异。2009年12月22日,财政部印发了《保险合同相关会计处理规定》(以下简称《规定》),这一规定拟如何消除差异以及将会产生什么样的影响,都将引起高度的关注,我们有必要从保险行业和保险企业同时作详细的影响分析,以便使保险新规的思想内涵被更好吸收和实施。

Hongkong and the mainland china signed both accounting equivalent joint declaration in Dec.6,2007. Although the differences of A + H-shares listed companies' financial reports had eliminated, accounting standards in the executive level still have differences.The Ministry of Finance issued the "accounting rules related to insurance contracts" (hereinafter referred to as "Regulations"), this provision will how to resolve differences and affect the development of China's insurance industry, which will lead to a high degree of concern, we need a detailed analysis, so that the ideological content of the new regulations can be absorbed.

朱琳琳、刘萍

财政、金融

保险保险合同合同会计

assuranceassurance contractcontract accounting

朱琳琳,刘萍.保险合同会计新规对我国保险业的影响分析[EB/OL].(2010-12-07)[2025-08-18].http://www.paper.edu.cn/releasepaper/content/201012-169.点此复制

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