摘要
保险会计新准则的变化主要体现在保费收入确认和准备金计量两个方面。由于绝大多数非寿险产品都能通过重大保险风险测试,保费收入几乎没有变化,因此新准则对非寿险业的影响主要体现在准备金计量上。新准则要求非寿险公司运用"三要素法"计量准备金,这将使得非寿险公司的准备金计量方式、财务管理模式和利润情况发生重大变化,对非寿险公司产生近期与远期的深远影响。
There are two major changes in new accounting standards for insurance： one is premium income confirmation,and the other is measurement of reserve.The vast majority of non-life insurance products can be tested by a significant insurance risks and pass the test,but premium income is almost unchanged.Thus,impact of the new standards on non-life insurance industry is mainly reflected in the measurement of reserve.In the new standards,non-life insurance companies are required to apply the ＂three elements policy＂ into the measurement of reserve,which will lead to great changes in the measurement of reserve,financial management and profit for non-life insurance companies and will have short-term and long-term impact on these companies as well.
出处
《税务与经济》
CSSCI
北大核心
2012年第2期59-65,共7页
Taxation and Economy
关键词
保险会计新准则
准备金计量
三要素法
new accounting standards for insurance
measurement of reserve
＂three elements policy＂
