新型保险合同会计——问题、进展及启示  

Accounting for Innovative Insurance Contracts:Development and Implications

作　　者：李荣林[1,2] 许玉红[1,2] 王红云[1,2] 

机构地区：[1]上海财经大学会计与财务研究院/会计学院,200433 [2]中国会计学会,100045

出　　处：《会计研究》2009年第4期18-23,共6页Accounting Research

基　　金：教育部人文社会科学基金课题"保险会计问题研究"(项目编号:05JA790052);财政部"新型保险会计问题研究"(项目编号:2008KJA29)的阶段性研究成果之一

摘　　要：新型保险业务占比大幅增加、国际国内证券市场大幅下跌和保单持有人抱怨新型保险会计信息不透明,使得充分披露其存在的风险变得更为紧迫。本文首先回顾保险合同会计的发展历程,然后提出了新型保险会计存在的问题,接着跟踪IASB新型保险会计的最新进展,并对其作出评价,最后是我国新型保险会计发展的启示。The increased proportion of innovative insurance contract and sharply decline of international and domesticsecurities business,together with the policyholders' complaints about the lack of transparency of accounting information of the innovative insurance contract,make full disclosure of the problems and risk of these contracts becomes more urgent.This paper first reviews the course of development of insurance contract accounting,and then puts forward the innovative insurance accounting problems.The next is to track the latest development of IASB innovative insurance accounting and evaluate.Finally,there is the revelation of China's innovative insurance accounting development.

关 键 词：新型保险合同 现行脱手价值 会计错配 

分 类 号：F235[经济管理—会计学]