会计准则调整对我国寿险公司偿付能力额度的影响  

Analysis of Influence on Solvency Margin of Life Insurance Companies in China by New Accounting Standards

作　　者：卢仿先[1] 李湘华[1] 

机构地区：[1]湖南大学金融学院,湖南长沙410079

出　　处：《财经理论与实践》2008年第4期70-72,共3页The Theory and Practice of Finance and Economics

摘　　要：新会计准则增加了信息披露的透明性以及财务数据的可比性,实现了与国际会计准则的趋同。本文从分析会计准则在寿险会计计量和确认上的变化入手,探讨了会计准则对资产和负债的评估的影响,并结合实证案例分析了会计准则调整对寿险公司偿付能力额度的影响。对资产和负债使用相同的会计基础有助于消除保险会计的不匹配,反映寿险公司真实偿付能力。New accounting standards help improve the transparency of information disclosure and the comparability of financial statement, and it further converging with International Financial Reporting Standards （IFRS）. Starting with analyzing the differences in life insurance accounting confirmation and measurement between new and old accounting standards, this paper discusses the influence on evaluation of assets and liabilities, and empirical analysis the impact on solvency margin of life insur-ance companies. The same accounting basis for asset and liability would help eliminate the mismatch of insurance accounting and reflect the real solvency margin of life insurance companies.

关 键 词：偿付能力额度 会计准则 寿险公司 

分 类 号：F840.62[经济管理—保险]